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TMI Blog2009 (2) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER 1. The original authority had confirmed demand of service tax of Rs. 8,84,684 along with applicable interest from M/s. SRC Projects Private Limited, Salem and imposed penalties under sections 76 and 77 of the Finance Act, 1994 (the Act). Period of dispute is 11/05 to 3/06. The Commissioner (Appeals) directed pre-deposit of the entire service tax demanded and 50 per cent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Economic Zones (SEZ) and the services undertaken at SEZs are exempt from service tax vide Notification No. 4/2004-ST, dated 31-3-2004. M/s. SRC Ltd., have also stated that in the previous half-yearly return filed for April, 2005, to September 2005 as well as in the month of October 2005 they had included the value of services rendered at SEZs also in the total taxable value and paid service tax, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules. In this context, I find that the said rule reads as under : "Where an assessee has paid to the credit of Central Government Service Tax in respect of taxable service which is not provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by value of taxable service and the service tax thereon to the person from whom it was received." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE v. Sentinel Security (P.) Ltd. [2007] 11 STT 117 (New Delhi - CEGAT). I find that in Nirma Architects & Valuers (supra) this Tribunal decided that excess payment of service tax could be adjusted against later liability to service tax. In the said case, the appellants therein had adjusted excess paid service tax towards tax due for a subsequent period without returning excess tax collected to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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