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2024 (1) TMI 1159 - CESTAT MUMBAIRecovery of short payment of Service Tax - stand of the Appellant is that Service Tax in advance was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently in the returns filed for subsequent period - HELD THAT:- Section 68 commands for payment of Service Tax by the person providing taxable service and Rule 6 provides the manner in which payment of Service Tax can be effected. Rule 6 Sub Rule 1A, Sub Rule 4A and Sub Rule 4B deal with payment of Service Tax made in advance that can be adjusted against subsequent Service Tax dues for the succeeding fact that quarter or subsequent period and while Sub Rule A is conditional to the intimation of advance tax paid is to be given within 15 days to the Jurisdictional Superintendent of Central Excise, Sub Rule 4A has not stipulated any such condition and, therefore, such excess amount paid by the Appellant against his Service Tax liability could have been adjusted for the subsequent period, which Appellant failed to do may be due to inadequate knowledge/understanding of law till it was put to notice for recovery but that cannot be the sole ground to conform the demand when duty liability for the consideration amount received in advance was discharged, though without a proper intimation. This being the fact on record and having regard to the rules that enable adjustment of advance payment of tax against subsequent dues, there are no hesitation to hold that Appellant had discharged the duty liability but only failed to record the same in the ST-3 Returns, apparently for the reason that it had filled the returns subsequently upon payment of late fee of Rs.20,000/-, which was also confirmed by the Commissioner and that remained unchallenged in this appeal. The appeal is allowed in part.
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