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2015 (11) TMI 623 - AT - Service TaxWaiver of pre deposit - Adjustment of excess service tax paid - Held that:- Prima facie, the demand seems to be as a result of non-permitting of adjustment of the service tax paid in excess during certain months with the amount of service tax short paid during certain other months. The appellant gave a month-wise/financial year-wise summary of the service tax paid which shows that overall it has paid service tax in excess by an amount of ₹ 1,77,26,240/- though the said summary has not been verified by Revenue. Whether the adjustment of service tax short paid and excess paid is permitted under the rules in the given circumstances requires a detailed analysis which can be taken up at the time of final hearing. Having regard to the fact that prima facie, overall it does not seem to be a case of short payment of service tax by the appellant we waive the requirement of pre-deposit and stay recovery of the impugned liability during pendency of the appeal. - Stay granted.
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