2026 (9) TMI 185

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....Commissioning services, and is duly registered holding Registration No.AAGCS9726CST001. On verification of the books of accounts of the appellant it was found that they have not paid the Service Tax of Rs.31,623/- in respect of services provided to IOCL. Another demand is towards Rs.12,30,196/-. The appellant has paid the same along with interest of Rs.17,999/-. It was also noticed that the appellant was discharging the Service Tax liability with considerable delay which would call for interest payment of Rs.17,999/- and penalty of Rs.90,447/- under Section 76. It was observed that the appellant had paid excess Service Tax to the extent of Rs.39,894/- in the month of September 2009 and had adjusted the payment towards the payment to be made....

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..... Rule 6(4A) of Service Tax Rules, 1994 is reproduced as under: "Notwithstanding anything contained in sub-rule (4), where an assessee has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, the assessee may adjust such excess amount paid by him against his service tax liability for the succeeding month or quarter, as the case may be." 5. The General Clauses Act, 1897 dealing with Gender and Number states as under: 13. Gender and number.-In all Central Acts and Regulations, unless there is anything repugnant in the subject or context, (1) words importing the masculine gender shall be taken to in....

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....ion, the demand has been confirmed. 8. Similar decision has been echoed by the Bangalore Bench: 2019 (27) G.S.T.L. 215 (Tri. - Bang.) RADHA R. DESHPANDE Vs CCT BANGALORE NORTH 4. The Revenue has rejected the claim of the appellant for adjustment only on the ground that the appellant's claim for adjudication was not in accordance with Rule 6(4A) of the Service Tax Rules, 1994. 5. On reading of the above Rule, I do not find that such a request for adjustment should be made only in the immediately following calendar of month/quarter and hence, I agree with the contentions of the Learned Consultant. If a hypothetical situation is considered where such excess tax paid is more than the tax liability of the succeeding....