Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 973 - AT - Service TaxAdjustment of excess service tax - main allegation in the SCN is that the appellants are not entitled to adjust the excess amount of service tax paid - time limitation - Held that: - the appellant vide the said letter dated 3.3.2006 has specifically stated that the excess payment of service tax of ₹ 40,02,782/- shall be adjusted against their future liability on taxable services during the current financial year. The department was fully aware that the appellant have adjusted the payment of service tax excess paid by them during the subsequent month but inspite of that the department did not issue any show-cause notice for more than three years and finally a SCN was issued on 21.12.2009 seeking demand of service tax for the period from 01.04.2006 to 31.03.2008 by invoking the extended period. The entire demand in the present case is barred by limitation of time - appeal allowed - decided in favor of appellant.
|