2017 (2) TMI 1079

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....pondent ORDER Per Raju This appeal has been filed by M/s Star Den Media Services Pvt. Ltd. The appellant had wrongly paid Service Tax in their return filed in the month of April, 2008 amounting to Rs. 9,50,000/-. The appellant adjusted the said amount of excess credit in the next return filed by them. The show-cause notice was issued to them demanding duty short paid in the second return filed.....

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....e argued that this amount was given as an advance and, therefore, they are entitled to the benefit of the said provisions. 3. Learned AR relied on the impugned order. 4. I have gone through the rival submissions. I find that Rule 6(1A) permits the assessee to pay Service Tax in advance, which reads as under: - "[(1A) Without prejudice to the provisions contained in sub-rule (1), every person l....

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....elf assessment as advance. That is the reason that the provisions require that the intention of paying advance should be made clear immediately after the payment. Learned Counsel produced the return filed by the appellant at the material time and can be seen that the said Service Tax has not been paid as advance on his self assessment. In these circumstances, Rule 6(1A) is not applicable to the cu....