2014 (12) TMI 741

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.... For the Respondent : Mr D Nagvenkar, Additional Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against Order-in-Original No. 72/SK/M-I/2013-14 dated 19.3.2014 passed by the Commissioner of Service Tax-I, Mumbai. 2. Under the impugned order, the learned adjudicating authority has confirmed a service tax demand of Rs. 63,76,229/- along....

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....ived by them. Thereafter the appellant vide letters dated 3.3.2006 and 14.4.2006 intimated the department that they have paid service tax which was not due and they would be adjusting the excess tax paid from the service tax liability due from them for the subsequent period. Thereafter on 24.4.2006 they filed a revised return for the period April; 2005 to September, 2005 wherein this excess servic....

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....ervice tax law does not provide for adjustment of excess tax paid against the subsequent liability except in certain specified situations and the present case does not involve those specified situations. Therefore, suo motu adjustment of excess tax paid would not arise in the present case. However, it is on record that the appellant intimated and informed the department of the excess service tax p....