Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 63 - CESTAT KOLKATAShort payment of Service Tax - Rent a Cab Scheme - Security Agency Service - adjustment of excess amount paid by the appellant should be allowed to be adjusted in the subsequent returns - Interest - penalty - HELD THAT:- The Ld.Commissioner(Appeals) though accepted the excess payment made by the appellant, but denied adjustment for not following the procedure by intimating jurisdictional Superintendent within a period of 15 days. It has been time and again held by the Tribunal and the superior Courts that substantial benefit should not be denied to the assessee on account of procedural lapses. Accordingly, adjustment of excess amount paid by the appellant should be allowed to be adjusted in the subsequent returns. The question of charging interest on this account and imposition of penalty is not tenable and the same is set aside. It has also been established time and again that one to one co-relation is not required and any amount paid in excess is eligible to be adjusted against the demand of the subsequent period. Further, as regards penalty imposed under section 78 of the Finance Act, 1994 - the Adjudicating authority has categorically recorded that the details were obtained from the ST-3 Returns and the financial accounts of the appellants. If the appellant had recorded the amount in their books of account and filed returns indicating therein it cannot be said that the provisions of section 78 of the Finance Act, 1994 would be applicable inasmuch as there is no intention to evade Service Tax liability - the provisions of Section 78 do not get attracted in the case in hand. Accordingly, by invoking the provisions of Section 80 of the Finance Act, 1994, the penalty imposed by the Adjudicating authority under Section 78 of the Finance Act, 1994 is set aside. Appeal allowed.
|