2026 (6) TMI 1421

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....service" to the Employees State Insurance Corporation (ESIC), Joka, Kolkata for construction of medical college through the Engineering Projects (India) Ltd., Government of India Enterprises just passed on the work to the respondent. The respondent has paid service tax under "works contract service" for the said job for the period from April, 2010 to March, 2011 and thereafter, they did not pay service tax on the ground that the activity for construction of Government Medical College, is not taxable. 2.1 The scrutiny was done and the respondent adjusted the amount of service tax paid by them during the period from October, 2010 to March, 2011, against the service tax liability for June, 2011 and intimated the same to the Revenue. It was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion Notification, (b) Excess amount paid by an assessee registered under Sub Rule (2) of Rule 4, on account of delayed receipt of details payment towards taxable services may be adjusted without monetary limit. (c) In cases other than specified in clause (ii) above, the excess amount paid may be adjusted with a monetary limit of [two lakhs rupees] for a relevant month or quarter, as the case may be, (d) the details and reasons for such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise with in a period of fifteen days from the date of such adjustment. 3.1 In the instant case, the assessee suo motu adjusted the excess amount paid during the period April, 2010 to September, 2010 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ity in the impugned order and the same is upheld. 8. In the result, the appeal filed by the Revenue is dismissed. (Operative part of the order was pronounced in the open Court) ============= Document 1 LARSEN & TOUBRO LIMITED Engineering Construction & Contracts Division Kolkata Regional Office : 71 Park Street, Post Hoc 740 0010, Kalk ata 700 016 Tel 1+01-33-2255 0000 / 4400 0000, Fax :101-33 2240 0705 /0419 5-4 Watalla : www Inluce.com www larsenco.bro.com LTCD: KKRO: Accts 23.06.11 The Superintendent Service Tax Division-III Range-Vi Kolkata 180, Shantipally (8" Floor) Kolkata-700 107 27/5/4 MIA: Superintendent Service 1.x Sub:Submission of Revised Return October -10-March -11 RE:PROVISION OF SERVICE....