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2014 (7) TMI 625 - CESTAT AHMEDABADDemand of service tax - Suo moto adjustment of excess service tax paid for short paid service tax of subsequent year - Bar of limitation - Whether the adjustment made by the appellant on the excess payments made by them under the provisions of Rule 6 of the Service Tax Rules for payments of service tax, a liability that arose subsequently is sustainable - Held that:- Decision in the case of CCE, New Delhi v. Sentinel Security (P) Ltd. - [2001 (8) TMI 3 - CEGAT, NEW DELHI] and Oriental Insurance Co. Ltd. v. CCE, New Delhi - [2005 (2) TMI 1 - CESTAT (NEW DELHI)] is on the point. - Adjustment of excess service paid allowed. Extended period of limitation - Held that:- Service tax on reverse charge basis came into effect from 18.4.2006. Before this period no service tax on reverse charge can be demanded. Secondly, the unit was registered and department was aware of the nature of services being provided. The period of demand is from 2005 to March 2007 and the show cause notice is issued on 01.12.2008. As appellant was registered with the department and filing returns, extended period cannot be invoked in the present proceedings. The demand is thus also hit by limitation - Decided in favour of assessee.
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