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2010 (3) TMI 137 - AT - Service TaxRefund of excess paid service tax - Telephone services - As per the half-yearly return filed by them for the period October 2003 to March 2004, the service tax payable in respect of telephone service for the month of February 2004 was ₹ 30,79,422/- for taxable value of ₹ 3,84,92,775/-. However, they paid a higher amount (Rs.38 lakhs) for the month of February 2004, in two instalments, ₹ 28 lakhs on 11.3.2004 and ₹ 10 lakhs on 26.3.2004. On 18.9.2005, they filed a refund claim for the excess amount of ₹ 7,20,578/- paid by them. The original authority rejected this claim as time-barred and its order was sustained by the Commissioner (Appeals) Held that: appellant is not entitled to treat their assessments in question as provisional for purposes of sub-rules (4), (5) and (6) of Rule 6 of the Service Tax Rules, 1994. Where a method of provisional assessment is prescribed under the statute, it has to be strictly followed. - After a long period of time since then, they came forward to claim refund of the differential amount. In this scenario, the time-bar provisions of Section 11B(1) would be squarely applicable. As rightly found by the lower authorities, the refund claim was filed after expiry of the prescribed period of one year from the relevant date. The claim was rightly rejected as time-barred. - while sustaining the rejection of refund claim as time-barred, I direct the original authority to consider the question whether the excess amount of service tax paid by the assessee for February 2004 should be allowed, under sub-rule (3) of Rule 6, to be adjusted against any service tax due for any subsequent period
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