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2009 (6) TMI 58 - AT - Service TaxProvisional assessment – telephone services – ST3A and rule 6 - For the month of March, 2005, they were advised by the Department to make the excess deposits as part of revenue drive which was reflected in the statement for the month of April, 2005. The assessment in their case was provisional. Though they were required to pay service tax relating to any month either in the same month (i.e. for March) or by 5th of the next month, they were filing the return half-yearly and they have adjusted excess payment made in some months against short payments in other months. In fact, they have, in net, paid more for the half-year ending 30.9.05. – Held that - The rules are not tyrants but aid to grant substantial relief required by them. What that is not required to be realized cannot be done – benefit of adjustment under rule 6(4A) allowed.
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