Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 796 - AT - Service TaxSelf adjustment of service tax liability with excess tax paid earlier – manpower recruitment and supply agency service - Held that: - the adjustment of excess service tax paid by the appellant to the Central Government for the service not provided by him wholly or partially for any reason against his service tax liability for the subsequent period is permissible and this can be done only when the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received. This is not a case where the amount sought to be adjusted falls under the category of excess payment on account of wrong classification, valuation or claiming of an exemption. This is a plain and simple case of payment of tax where no tax is required to be paid as no service was provided on which fact, there is no dispute. Raising only debit notes and not any invoices or bills since the transactions were only with sister concerns – Held that: - the finding in the impugned order that the appellant had not produced any material to substantiate that they had refunded the taxable value including the service tax to their group concerns/clients to which the services had been rendered is not even an allegation in the SCN and therefore not addressed – appeal allowed – decided in favor of appellant.
|