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2019 (4) TMI 1827 - AT - Service TaxAdjustment of excess deposit of service tax - Business Auxiliary Service - amount received as discount by the appellant as a tour operator from the Air travel agent - Rule 6(4A) read with Rule 6(4B) of Service Tax Rules, 1994 - HELD THAT:- The adjustment of excess deposit of service tax is permissible in the succeeding month or quarter as the case may be. However, clause 4B(i) is concerned, the adjustment of excess amount paid, under sub-rule (4A), shall be subject to the condition that the excess amount paid is on account of reasons not involving interpretation of law, taxability, valuation or applicability of any exemption notification. There is no dispute regarding the taxability nor of interpretation of law as the appellant had first deposited the tax under ‘Business Auxiliary Service’ on the commission and discount and thereafter paid tax under the head ‘tour operator’ - restriction under Rule 6(4B) is not applicable and accordingly the adjustment made by the appellant is held to be allowable - Demand set aside - appeal allowed - decided in favor of appellant.
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