2014 (7) TMI 114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uring the period 2001 and 2002 to the tune of Rs.14,62,774/- of their own. However, they were required to pay service tax for the said period of only Rs.4,76,933/-. In the result, they paid excess service tax of Rs.9,85,841/-, The excess paid service tax has been adjusted by the appellant for the payments of service tax of service provided during the period October 2002 to March 2003. The revenue is of the view that the excess service tax paid by the appellant for the earlier period cannot be adjusted for the future payments, therefore, letter dated 09.03.2004 was issued to them after scrutinizing the service tax returns wherein a query was raised that for the period ending March 2003 they have short paid the service tax, therefore they are....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d, Ld. AR strongly opposed the contention of the ld. counsel and submits that the case of the appellant is not covered by Rule 6(3) of the Service Tax Rules, 1994. If they have paid excess service tax in the earlier period, they could have filed the refund claim for the excess payments and both the lower authorities have rightly demanded from them the short payment of service tax in the impugned order. 6. Heard both sides. Considered the submissions. 7. In this case, the assessment took place for the period 2001 - 2002 and it was held by the Adjudicating Authority that the appellant has paid excess amount of service tax of Rs.9,85,841/- on 11.05.2003. The appellant has adjusted the said amount of excess payment of service tax for the ....