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2017 (4) TMI 899 - AT - Service TaxAdjustment of excess amount of service tax paid - Rule 6(4A) of Service Tax Rules, 1994 - denial on the ground that adjustment is possible only for succeeding month or quarter, whereas in the present case excess amount of service tax paid in the 4th quarter of financial year 2012-2013 and the adjustment of the said excess amount made in 2nd, 3rd and 4th quarter of financial year 2013-2014 - Held that: - reliance placed in the case of M/s. Jubilant Organosys Ltd. Versus CCE, Meerut-II [2014 (10) TMI 138 - CESTAT NEW DELHI], where it was held that adjustment of service tax paid in excess in certain months towards the service tax liability of the subsequent months cannot be denied on such technical grounds - appeal allowed - decided in favor of assessee.
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