2016 (1) TMI 924

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.... Vishwanathan, Senior Advisor. For the Respondent : Shri S.K. Shukla, Authorised Representative. ORDER Per : Mr. P.M. Saleem The appellants herein M/s. L&T Sargent & Lundy Limited had made excess payment of service tax of Rs. 2,49,858/- in May 2010 and subsequently adjusted the said excess amount paid towards payment of service tax during the months of June, July and August, 2010. Howe....

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....submits that there was no intention to evade payment of service tax and they have not adjusted any ineligible amount. It is not in dispute that they have paid the excess service tax amount of Rs. 2,49,858/- and the same is eligible to be adjusted towards the future service tax liabilities. It is his contention that though they had to intimate the department for such adjustments under the provision....

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....ould be viewed seriously. He argues that therefore, the imposition of penalty under Section 78 is warranted. 4. On careful consideration of the arguments of both sides and perusal of the records, we find that there is no dispute about the fact that appellants have paid excess service tax amount of Rs. 2,49,858/- in May 2010. The dispute revolves around the procedure they have followed in adjust....