TMI Blog2011 (7) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is a public sector unit and the entire amount of tax has been paid by adjustment - Appeal is allowed - ST/494/2007(DB) - ST/307/2011(PB) - Dated:- 22-7-2011 - Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRESENTED BY : Shri Sameer Agrawal, Advocate, for the Appellant. Shri R.K. Gupta, DR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of a taxable service, which is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him on pro rata basis, against his service tax liability for the subsequent period, if the assessee has refunded the value of the taxable service and the service tax thereon to the person from whom it was received. Thus the conditions t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been paid on the amount received for the services not provided, whether that amount together with tax had been returned to the person from whom it was received. We are, therefore, of the view that the Commissioner has rightly rejected the appellant s plea for adjustment and there is no infirmity in the Commissioner s order confirming the service tax demand of Rs. 1,09,628/-. 3. However, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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