TMI Blog2012 (7) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... aw, taxability, classification, value or applicability of any exemption notification shall not be allowed to be refunded by way of credit taken by the assessee on his own. In the present case the claim for refund has arisen on account of interpretation of law and therefore such refund cannot be claimed refund under Rule 6 (4A) as it existed at the relevant time or even later. Appellant directed to make deposit of 50% of the tax amount demanded as a pre-condition - Service Tax Appeal No.416 of 2011 - ST/861/2011 - Dated:- 16-12-2011 - Archana Wadhwa, Mathew John, JJ. For Appellant: Shri Z U Alvi, Adv. For Respondent: Shri K P Singh, DR Per: Mathew John: The Appellants are rendering cleaning services specified under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontend that they can take such suo motu credit as per sub-rule 6 (4A) of Service Tax Rules, 1944. 2. The Appellants also bring to the notice of the Tribunal that the Commissioner (Appeals) has held that the cleaning service rendered by the Appellant to BMHRC was not taxable. Therefore, it is their contention that demand is confirmed after giving a finding in their favour and therefore they should not be asked to pay this amount. 3. Ld. Authorised Representative for Revenue submits that taxability of the service in question is not for consideration before Tribunal. The only issue to be decided is whether an assessee can take suo moto credit of any service tax paid in a previous period by adjusting the same against future liability. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visional assessment, except so far as they relate to execution of bond, shall, so far as may be, apply to such assessment. (4A) Notwithstanding anything contained in sub-rule (4), where an assessee has opted for registration under sub-rule (2) of rule 4 of these rules and 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 quarter, as the case may be, for the reason of not receiving details of payments received towards the value of taxable services at his other premises or offices, the assessee may adjust such excess amount so paid as service tax by him against his service tax liability for the subsequent period and the details of such adjustmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of fifteen days from the date" of such adjustment. " 6. Rule 4B as in force after 01-03-2007 clearly states that excess payment made on account of reasons involving interpretation of law, taxability, classification, value or applicability of any exemption notification shall not be allowed to be refunded by way of credit taken by the assessee on his own. In the present case the claim for refund has arisen on account of interpretation of law and therefore such refund cannot be claimed refund under Rule 6 (4A) as it existed at the relevant time or even later. 7. So we do not find any prima facie case in favour of the appellants. We direct them to make deposit of 50% of the tax amount demanded as a pre-condition of hearing the Appeal wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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