Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1003 - AT - Service TaxWaiver of pre deposit - Self adjustment of excess service tax - whether the payment/adjustment of Service Tax for the period 2007-08 from the excess payment of ₹ 13,25,576/- made by the appellant during 2005-06 is permissible or not - Business Auxiliary Service - Held that:- Rule 6(4A) of the Service Tax Rules, 1994 contains the provisions allowing an assessee to adjust the excess/short payment of Service Tax suo motu. It does not contain any restriction or time limit for making such adjustments. Secondly, appellant has also relied upon favourable decisions of this Bench on this issue holding that such adjustments can be made by a Service Tax assessee. A prima facie case for complete waiver of the confirmed dues and penalties has thus been made out by the appellant. Accordingly, there will be stay on recoveries of confirmed dues and penalties imposed upon the appellant till the disposal of the appeal. - Stay granted.
|