Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 300 - CESTAT, NEW DELHIAdjustment of excess payment of Service Tax – Whether adjustment of excess payment can be made without it refunded to customer – Assessee made excess payment of service tax during the period April 2005-Sep.2005 – Assessee adjusted this amount during Oct. 2005-Mar.2006 under Rule 6(4A) of STR ,1994 without submitting any documentary evidence – Assessee has not shown that the amount alleged to have been excess paid, and whose adjustment is sought, had been refunded to the customers – Held that:- Regional office, at Delhi which had obtained centralized registration, was discharging service tax liability on behalf of all their branches within this region – This registration has to be treated as centralized registration under Rule 4 (2) of Service Tax Rules, 1994. Therefore Rule 6(4A) of STR ,1994 would be applicable and Rule 6(3) would not be applicable – order is set aside and the matter is remanded to the Commissioner (Appeals) for de novo decision – Adjustment allowed – In favor of assessee.
|