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TMI Blog2017 (5) TMI 1758X X X X Extracts X X X X X X X X Extracts X X X X ..... during the month against the bills raised as a result of which he had determined his tax liability on estimation basis, the excess amount of tax paid during the month can be adjusted against his tax liability during other months and in this regard, there cannot be any monetary limit. There is no merit in the appeal filed by the Revenue - Appeal dismissed. - ST/3475/2012-SM - FINAL ORDER No. 53435/2017 - Dated:- 23-5-2017 - Mr. Ashok K. Arya, Technical Member Present Shri G.R. Singh, AR for the appellant Present Miss Sakshi CA / Vibha Narang, Advocate for the respondent ORDER The Revenue is in appeal against Order in Appeal no. 39/2012 dated 01/06/2012 whereunder inter alia the appellant has been allowed the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. Rule 6(3), Rule 6(4A), Rule 6(4B) and Rule 6(1A) of the Service Tax Rules, 1994. But when one sees the combined effect of the provisions of S.T.R., 1994 just quoted above, the implications are that the present appellant has to be given the benefit of adjustment of excess service tax paid by them during the relevant period i.e. April 2009 to September 2009. Revenue is also in agreement with the fact that there had been excess payment of service tax during the relevant period. The appellant interpreting the above provisions of Service Tax Rules 1994 made the adjustment of this excess payment of service tax during the later period though Revenue pleads that the appellant had only one route of claiming this excess payment of service tax b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of present facts. Here to have more clarity, the following is quoted from this decision :- 7.1 Thus sub-rule (4A) read with Rule (4B) (of Service Tax Rules, 1994) would apply to a situation where an assessee on account of his inability to correctly determine the amount received during a particular month for the service provided, has paid service tax on the basis of his estimation and subsequently, when the exact amount received during the month, has been determined, the amount of service tax paid on the estimation basis is found to be in excess of his actual tax liability. In fact, in such a situation the excess amount paid by him is like advance payment of service tax during the month in excess of the actual service tax liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when an assessee during certain months, for reasons other than interpretation of law, taxability, classification, valuation or applicability of exemption, has paid service tax in excess of his actual tax liability, the Government cannot retain the excess tax paid by the assessee by refusing its adjustment against his tax liability during other months and refusing adjustment of such excess tax payment during a month against tax liability during other months and appropriation and retention of the same would amount to collection of tax without the authority of law which is contrary for the provisions of Art. 265 of the Constitution of India. As held by the Apex Court in case of Ispat Industries Ltd. v. CC, Mumbai reported in 2006 (202) 561 (S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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