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2015 (10) TMI 457 - AT - Service TaxRenting of Immovable property - demand of service tax without giving credit of tax paid earlier - Held that:- appellant had discharged the service tax liability as and when the rental income were received and the details of the challans for the payments made are available. - the demand of service tax on the entire amount without giving any credit for the payments already made is incorrect in law. It is also seen that the appellants have short paid the service tax on these heads in a few years namely October 2007 to March 2008, 2008-09 and 2010-11, and they have excess paid service tax in 2009-10, 2011-12 and April, 2012 to June 2012. The appellant has sought to adjust excess payment with the short payments. This is not permissible. - The excess payments have to be claimed by way of refund and short payments have to be made good by the appellant to the department as principles of unjust enrichment might be involved in any refund claim - Decided partly in favor of assessee. Business Auxiliary Service - The main dispute relates to incentive received from Maruti Suzuki Ltd. The appellant's claim is that this income is nothing but trade discount received by them which is in the nature of quantity discount and has been passed on to the appellant by Maruti Suzuki Ltd. by way of credit notes. - Held that:- the appellant should be given a fair opportunity of producing these documents to satisfy the Adjudicating Authority with respect to their contention that these are nothing but trade discounts. - Matter remanded back for this aspect.
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