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2017 (7) TMI 409 - CESTAT MUMBAISelf adjustment of excess paid service tax - Rule 6 (4A) read with Rule 6(4B) (3) - Held that: - appellant already claimed the refund for excess amount adjusted against the service tax liability for the month of April, 2010 and the said refund was already sanctioned, this clearly shows that the amount which was refunded was also adjusted, accordingly there was short payment of service tax in the month of April, 2010 to that extent, therefore demand of service tax for the excess adjustment of service tax is correct. Interest - Held that: - since there is delay in payment of service tax on the due date till appropriation i.e. 22-8-2011 interest is clearly chargeable - interest upheld. Penalty u/s 76 and 77 - Held that: - the adjustment was made by the appellant due to interpretation of provision of Rule 4(A) and 4(B) - Moreover, excess paid service tax even though not adjustable the same was lying with the government exchequer therefore there is no malafide intention on the part of the appellant in doing adjustment of excess paid service tax - penalty set aside by invoking section 80. Appeal allowed - decided partly in favor of appellant.
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