TMI Blog2010 (3) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... d by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him (calculated on a pro rata basis) against his service tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received thus, Commissioner (Appeals) order is proper and correct and does not suffer from any infirmity. Appeal filed by the revenue is rejected. - ST/226/2009 - 635/2010, - Dated:- 10-3-2010 - Shri M.V. Ravindran, Member (J) REPRESENTED BY: Ms. Joy Kumari Chander, JCDR, for the Appellant. Ms. Nirmala Chopra, Advocate, for the Respondent. [Order]. - This appeal is filed by the revenue against order-in-ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the adjustment provisions had only prospective effect and could not be applied retrospectively and that the appellants had not satisfied the condition No. 4 of Rule 4(b) of Service Tax Rules, 1994, as per which they had to intimate the details and reasons for adjustment to Jurisdictional Superintendent within a period of 15 days from the date of such adjustment. 3. Aggrieved by the order of the Assistant Commissioner, respondent preferred an appeal before the learned Commissioner (Appeals). Learned Commissioner (Appeals) allowed the appeal and set aside the order-in-original relying upon various decisions of the Tribunal. Revenue is challenging the findings before me. 4. Learned JCDR submits that the provisions of Rule 6(3) are very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, of excess paid Service Tax against liability for the subsequent period, was neither correct nor allowed under the said provisions. 2. Sub-rule (4A) was introduced on 1-3-2007 under Rule 6 of Service Tax Rules, 1994 which reads as -"Notwithstanding anything contained in sub rule (4), where an assessee has paid to the credit of Central Government any amount in excess of the amount required to be paid towards Service Tax liability for a month or a quarter, as the case may be, the assessee may adjust such excess amount paid by him against his Service Tax liability for the succeeding month or quarter, as the case may be" and sub-Rule (4B) inserted on the same date prescribes the conditions for such adjustments under sub-rule (4A). Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient of the services. It is her submission that since service tax liability has been discharged as a recipient of the services i.e. goods transport agency, provisions of Rule 6 (3) cannot be satisfied by the respondents as they cannot refund the service tax to themselves. She would submit that the decision of the learned Commissioner (Appeals) is relying on various decisions which directly cover the issue in their favour. In addition she would also rely upon the decision of the Co-ordinate Bench in the case of Narnolia Securities Pvt. Ltd. v. CST Ranchi -2008 (10) S.T.R. 619 (Tri-Kol.). 6. I have considered the submissions made at length by both sides and perused the records. The issue to be decided in this case is whether the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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