TaxTMI 
TaxTMI 
2014 (8) TMI 345
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....PER : Pradip Kumar Das 1. After hearing this matter at length, I find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, the appeal is taken up for hearing. 2. Heard both sides and perused the records. 3. The appellant is engaged in providing services such as "Share Transfer Agent", "Registrar to an issue" and "Renting of Imm....
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....o show cause notice had taken a stand that they have obtained Centralized Registration and covered under Rule 4(2) of Service Tax Rules and entitled for adjustment of excess credit as permitted under Rule 6 (4B) (ii). It is also stated that the reason for excess payment is on account of delayed receipt of details of payments from their other offices. It is seen that Rule 6(4B) (ii) provides that e....
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....ttention of the Bench to relevant portion of the adjudication order. 6. I find that adjustment of excess amount paid in the month of April 2009 was mainly denied on the ground that appellant had not produced the evidence to show that the excess payment was made on account of delayed receipt of details of payments towards taxable services. It is accepted that appellant has Centralized Registration....