2023 (3) TMI 1369

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....or the Respondent : Shri S. B. P. Sinha, Authorized Representative ORDER Per: Anil G. Shakkarwar The appellant is service provider. During the period from October 2014 to March 2015, appellant paid in cash Rs. 83,750/- more than the Service Tax payable by them through various challans dated 03.01.2015 to 31.03.2015. Further for the period from April 2015 to September 2015, appellant simil....

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....entral Government and to adjust the amount so paid against the Service Tax, which would become due in future. He has submitted that the law has recognized that whatever has been paid in excess of due is treated as advance paid for future payment of Service Tax. He has submitted that this excess payment was not towards Service Tax, but it was towards advance with the Central Government. He has furt....

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....s of Sub Rule (1A) of Rule 6 of Service Tax Rules, 1994. It very clearly emerges that whatever has been paid in excess of due is treated as advance payment to the Central Government. It is much similar to the payments made to account current which is popularly known as PLA. It has been held several times that the amounts lying in PLA are assessee's property and he can take refund of the same any t....