2014 (5) TMI 578

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... H.K.Thakur; 1. This appeal is directed against Order-in-Appeal No. 234/ 2012 (STC)/ AK/ Commr. (A)/ Ahd. dated 28/09/2012, passed by the Commissioner (Appeals-IV), Central Excise, Ahmedabad. 2. Shri Motibhai A. Patel, Ld. Consultant for the appellant, argued as under:             (a) That the appellant had paid service tax amounting....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he provisions of Rule 6(3) of the Service Tax Rules, 1994.           (d) The appellant's case was fully covered by the following case laws:            (i) Gujarat NRE Coke Ltd Vs. Commissioner of Central Excise, Rajkot - [2012 (27) STR 372 (Tri. Ahmd.)];       &nbsp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned in Para 8.6 of the Order-in-Original. He argued that the demand of service tax of Rs. 98,593/- for the period October 2006 to March 2007 had been correctly confirmed against the appellant along with interest under section 75 and penalty under section 76. In this context, he relied upon the case law - BBC World (I) Pvt. Ltd. Vs. Commissioner of Service Tax, New Delhi - [2009 (14) STR 152 (Tri. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iod, if the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received. In the present case the reason for excess payment of service tax was mistake in computing service tax liability for the period April 2006 to September 2006, which is not disputed by the Revenue. There is no evidence on record that the appellant had received/ retain....