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2009 (9) TMI 275 - CESTAT, NEW DELHIPayment of service tax- whether there is no provision for adjustment of short payment of service tax of earlier period against excess payment of tax in subsequent period? Held that there is no provision for adjustment for short payment of tax for earlier period excess amount against the subsequent period. The assessee paid service tax of excess amount against the taxable services which could not be treated as mere deposit, thus, such adjustment was contrary to the provisions of rule 6(3). Hence, demand of tax on that issue was justified. - whether since service tax is levied on goods transport agency’s service and transporter had already paid tax on same, demand of tax again on same was not sustainable. Held yes and drop the penalties.
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