2019 (11) TMI 561

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....he Appellant Shri Pawan Kumar Singh, Superintendent Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Shri Ashish Kumar Shukla learned Advocate for the appellant and Shri Pawan Kumar Singh learned Superintendent A.R. for revenue, I note that there are two issues in dispute in the present appeal, I will take them ....

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....Rs. 29,631/- paid in the year 2010 and adjusted in the month of August, 2012. Revenue has objected to the said adjustment and confirmed the demand with interest and penalty, stating that the said adjustment should have not been implemented in the subsequent month or quarter as the case may be, as provided in the Service Tax Rules, 1994. 3.2 I find that the issue is no more res-integra and stand....