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2013 (12) TMI 1379 - AT - Service TaxDemand of service tax - Advance tax paid - Suo moto adjustment of service tax - Held that:- appellant had reflected the payment of advance tax particulars both in the returns for the period October 2008 to March 2009 and April to September 2009. From these returns it is evident that what the appellant has made was advance payment of tax and not any excess payment as concluded by the adjudicating authority. The liability to pay the tax arose only in April 2009, but the payment was made in December 2008. Thus the payment made in December 2008, can only be an advance payment of tax and not an excess payment of tax. Even though this contention was raised before the adjudicating authority in the reply to the show-cause notice, the same has not been rebutted by the adjudicating authority in any manner. He has simply dismissed the appeal saying that it is only an afterthought to cover up their lapses in not intimating the excess payment of service tax to the service tax authorities. There was no need for the appellant to make such a submission when they have paid the tax in advance. The order of the adjudicating authority reflects complete non-application of mind - Decided in favour of assessee.
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