TaxTMI 
TaxTMI 
2015 (11) TMI 103
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....at adjustment of more than Rs. 1,00,000/- is not permissible which resulted in short payment of Rs. 1,57,205/- in the quarter ending March 2010. Aggrieved by the said confirmation of demand, the appellant filed appeal before the Commissioner(Appeals), who rejected the appeal and upheld the order in original. Being Aggrieved by the impugned order appellant is before me. 3. When the matter was called for hearing neither anybody appeared nor there is any request for adjournment, therefore I proceed to take up the appeal for disposal on merit. On going through the appeal memo filed by the appellant, I find that following case laws have been relied upon by the appellant: (a) Commissioner of Central Excise, Salem Vs. SRC Projects Ltd. [2010(20) S.T.R 687 (Tri. Chennai)]. (b) Nirma Architechs & Valuers Vs. Commr. of C. Ex. Ghaziabad[2006(1) S.T.R. 305 (Tri.Del)]. (c) Bajaj Travels Ltd. Vs. Commissioner of Service tAx [2012 (25) STR 417 (Del.). (d) State of Tamil Nadu Vs. Sri. Swamy and Company [1977 39 STC 85 Mad] 4. Shri. S.R. Nair, Ld. Examiner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impug....
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....ervice tax, may, on his own volition, pay an amount as service tax in advance, to the credit of the Central Government and adjust the amount so paid against the service tax which he is liable to pay for the subsequent period: Provided that the assessee shall,- (i) intimate the details of the amount of service tax paid in advance, to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such payment; and (ii) indicate the details of the advance payment made, and its adjustment, if any in the subsequent return to be filed under section 70 of the Act;]18 From the above Rule, it is seen that the assessee is permitted to pay service tax in advance and the same can be adjusted against service tax which he is liable to pay for subsequent period provided assessee intimated of amount paid in advance to the jurisdictional superintendent of the service tax within period of 15 days from date of such payment and to intimate the details of advance payment made and its adjustment in the subsequent return to be filed under Section 70 of the Act. In the present case there is no dispute that appellant have deposited advance....
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....is is not a case of excess payment of service tax for reasons indicated in sub-rule (4B) of Rule 6 of Service Tax Rules, 1994. None of the reasons for excess payment given in Rule covers this situation. This is a case of advance payment of service tax for the e-service already rendered but payment not received. It is settled law that service tax cannot be recovered in respect of the same service twice. If an advance payment is made, the question of adjustment does not arise. In reality, in the month of April 2008, when the service tax is to be calculated, the value of service rendered should have been indicated as the value of service which was received on which service tax was payable. In respect of service already rendered in March but payment not received even though the assessee was not required to make the payment they had made the payment. In such a situation all they had to do was in the accounts maintained, show that service tax as paid on March for invoice issued in April. Therefore, the question of paying the service tax for the portion of service rendered in March 2008 again in April 2008 does not arise. The impugned order requires the appellant to pay service tax twice ....
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....h of March 2008. I feel, the original adjudicating authority should have verified the total value of service rendered, amount received towards service rendered and amount of service tax payable in the month of March 2008 and April 2008. If the assessee had made payment of service tax for a service already rendered but amount not received or invoice not raised, that amount is to be treated as an advance paid towards service tax due and does not become excess payment. Under these circumstances, I feel that this is a fit case for waiver of pre-deposit and remand the matter at this stage itself to the lower authorities, so that assessee can produce the details of service rendered, invoices raised and payment received for the month and service tax paid for the month of March and April 2008 and show to the adjudicating authority that there was an advance payment for service rendered in March 2008. If it is shown that assessee had paid the tax in advance, in my opinion, no further proceedings would be required against the appellant. However, while remanding the matter, I make it clear that this remand is to be taken as an open remand with all issues open and observations made are only for....