2014 (7) TMI 830

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....t For the Respondent : Shri Govind Dixit, DR JUDGEMENT Per Sahab Singh : This is an appeal filed by M/s Central Mine Planning and Design Institute (hereinafter referred to as appellant) against Order in Appeal No. 53/BPL/2008 dated 08.05.2008 passed by Commissioner (Appeal) Bhopal. 2. Appellant is engaged in providing the services under category of Engineering Consultation services.....

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....sed on completion of audit at the end of financial year. He submits that appellant is entitled to adjust the excess payment of service tax under Rule 6(3) of the Service Tax Rules. There is no time limit prescribed under this Rule for making adjustment of excess service tax paid by the assessee. He submits that unjust enrichment cannot be invoked to this case. 4. Ld. DR appearing for the Revenu....

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....rvice tax in respect of a taxable service, which is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him (calculated on a pro rate basis) against the service tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received.....