2015 (12) TMI 1317

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....ushik & Mr SS Satyam, Advs For the Respondent : Mr Ranjan Khanna, DR ORDER Per R K Singh Appeal has been filed against Order-in-Revision dated 09.06.2009 in terms of which service tax demand was confirmed on the ground that the appellant had adjusted the amount of service tax paid in excess towards payment of service tax in the subsequent period in terms of Rule 6 (3) of Service Tax Rules, 199....

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....f the said Rule was not satisfied. 4. We have considered the contentions of both sides. We find that it is not in dispute that for the amount adjusted by the appellant was actually paid in excess. It is also recorded by the primary adjudicating authority that no value of service or service tax had been realised by the appellant from the customers. In this regard, Rule 6(3) of Service Tax Rules, 1....

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....ary authority that the excess payment of service tax was not in relation to any amount recovered for rendition of service from any customer nor was the service tax paid in excess recovered from the customers as it was paid due to calculation errors. Thus, the adjustment made by the appellant is not in violation of the said Rule. The appellant has cited the judgement in the case of Nirma Architects....