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2016 (9) TMI 327 - HC - Service TaxDemand of service tax with interest - Adjustment of excess service tax paid of previous month with the subsequent months – Rule 6(3) of the Service Tax Rules, 1994 – whether suo moto adjustment of excess paid Service Tax in the subsequent months can be made, when there is a separate procedure to claim refund of the excess paid taxes under Section 11B of the Central Excise Act 1944? – Held that: - the respondent-BSNL ought to have applied for refund of service tax paid in excess for certain months, in terms of Section 83 of the Finance Act, 1994, read with Section 11B of the Central Excise Act, 1944 and they cannot suo-motu adjust the excess payment of service tax, for certain months against the Service Tax, due to be paid for the subsequent period, in terms of Rule 6(3) of the Service Tax Rules, 1994 – matter remanded to the original adjudicating authority with a direction to consider the applicability of Rule 6(3) of the Service Tax Rules, to the facts of these cases and record a finding, as to whether, the assessee can suo-motu adjust the tax or entitled to refund of the excess payment of service tax, during the relevant period – matter to be decided by original adjudicating authority within a period of eight weeks, from the date of receipt of a copy of this order – CMA disposed off.
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