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2019 (3) TMI 1333 - CESTAT CHANDIGARHAdjustment of duty paid in subsequent period - imposition of penalty for delaying in payment - short payment of service tax - Held that:- The appellant has shown their liability of service tax in ST-3 Returns and also shown that how much service tax they have paid. This fact of knowledge of the department at the time of service tax returns, in these circumstances, malafide cannot be attributable against the appellant. Therefore, no penalty is imposable on the appellant for delaying payment made by the appellant - The fact of short payment of service tax in the knowledge of the department itself, therefore, show cause notice issued to the appellant is barred by limitation. Therefore, penalty imposed on the appellant is set-aside. Adjustment of excess service tax - Held that:- Admittedly, for the period April 2010 to Sept. 2010 the appellant filed service tax returns on 25.10.2010. In the said return, although the appellant paid short payment of service tax, but, also failed to mention the amount of adjustment if same is taken into account the differential amount of service tax which is none other than is only adjustment of excess of service tax. In that circumstances, merely non mentioning the adjustment of excess payment of service tax in the ST-3 Return shall not be fatal - the appellant is entitled to adjustment of excess payment of service tax paid by them during the period 2009-2010 - demand of service tax is set-aside. Appeal allowed in toto.
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