2005 (6) TMI 8

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....esent case were paying the Service Tax in respect of the services provided by the appellants. The appellants filed a Return from October, 1998 to March, 1999 i.e. Half Yearly Return as provided under Rule 7 of the Service Tax Rules, 1994. During this period for the month of October, 1998 and January, 1999, the appellants paid less Service tax than the payable. For the remaining months, the appella....

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....ax Rules, 1994 is as under : "Returns. - Every assessee shall submit a half yearly return in Form 'ST-3' or 'ST-3A', as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return. (2)        Every assessee shall submit the half-yearly return by the 25th of the month following the particular half-year. (3....

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....apply for refund in accordance with the provisions of Section 11B of the Central Excise Act, 1944." 6.As per the declaration for the period October, 1998 to March, 1999, the appellants paid excess amount of Service Tax for the month of November, December, 1998 and the February and March, 1999, the appellants paid Service Tax in short for the month of October, 1998 i.e. Rs. 3,126/- and for the mon....