2013 (12) TMI 1379

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rasekharan The appeal and stay application are directed against order-in-original NO.02/ST/SB/2012-13 dated 21/08/2012 passed by the Commissioner of Service Tax, (TAR), Mumbai. 2. The appellant, M/s Varun Shipping Co. Ltd., are in the business of supplying tangible goods for use service and are registered accordingly. They had paid service tax amounting to Rs.1,26,80,302/- in the month of De....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....suo moto adjust the excess payment (in excess of Rs. 1.00 lakh) as envisaged in Rule 6 (4B). Accordingly, service tax demand of Rs.1,26,80,302/- for the period April to September 2009 was confirmed along with interest thereon and a penalty @ Rs 200/- per day or @ 2% of tax payable per month whichever is higher, was imposed under Section 76 of the Finance Act, 1994. Apart from the above, a penalty ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....09, they had given the particulars and shown the payment as advance tax payment. Similarly, when they received the consideration in April to September, 2009 they have adjusted this amount and in the said return also it was shown that the payment made in December 2008, has been adjusted against the liability for the period April to September, 2009. From the details given in the service tax returns ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... only be an advance payment of tax and not an excess payment of tax. Even though this contention was raised before the adjudicating authority in the reply to the show-cause notice, the same has not been rebutted by the adjudicating authority in any manner. He has simply dismissed the appeal saying that it is only an afterthought to cover up their lapses in not intimating the excess payment of serv....