9911796707
TMI Blog2011 (7) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides at length. 2. In this case the appellant public sector unit has adjusted the excess payment made for one period in respect of tax liability for a future period on their own leading to the confirmation of demand and imposition of penalty against them by the authorities below. The Ld. Advocate Shri Sameer Agra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service tax thereon to the person from whom it was received. Thus the conditions to be satisfied for adjustment of excess payment of service tax during some period against service tax liability for subsequent period are that : (a) the excess payment must be relatable to some service or services not provided for which payment had been received by the service provider; and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no infirmity in the Commissioner's order confirming the service tax demand of Rs. 1,09,628/-." 3. However, we find that subsequently the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against future tax liability under Rule 6(4A) and 6(4B) of the Service Tax Rules, 1994. Even though these rules were not in force at the material time and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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