TMI Blog2013 (10) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... by reflecting in their respective ST-3 returns. Prima facie, we find that the decisions cited by the ld. Advocate are applicable to the facts and circumstances of the present case. In these circumstances, the Applicant could able to make out a prima facie case for total waiver of the dues adjudged. Accordingly, pre-deposit of all dues adjudged is waived and its recovery stayed during pendency of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax paid in excess by them against the value received for the period prior to 01.07.2003, is amounting to Rs.10,15,060/-, an amount of Rs.9,71,873/- had been adjusted from October, 2004 to March, 2007 as per Rule 6(4A) of the Service Tax Rules, 1994. The ld. Advocate also contended that the excess payment is allowed to be adjusted and in support of her contention, she has referred to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. We find that undisputedly, the Applicant had paid the said amount, when they were not required to pay the service tax on Franchise Service. It is also not in dispute that the said amount had been adjusted in the subsequent period by reflecting in their respective ST-3 returns. Prima facie, we find that the decisions cited by the ld. Advocate are applicable to the facts and circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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