TMI Blog2013 (12) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... paid in 2006. In Para 6 of the order in the case of Siemens Limited, it has been discussed by the Bench on facts, as to how the appellant has provided reasonable explanation in the case. In the present case, there is no reasonable explanation from the appellant as to why appellant was not able to adjust excess service tax paid in the liability for the succeeding month or quarter. The words used in Rule 6 (4B) is not ‘Subsequent Months or Quarters’. It is a well settled proposition that when a procedure is prescribed by the legislation for availing an exemption/ concession than that procedure has to be followed strictly in that fashion only - Confirmation of demand and interest has been correctly made by the first appellate authority which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that appellant has adjusted their won money and no penalty under Section 76 and 77 of the Finance Act, 1994 can be imposed. He relied upon the case of Siemens Limited vs. CCE, Pondicherry- 2013 (29) STR 168 (Tri. Chennai). 3. Shri K.J. Kinariwalla (AR) appearing on behalf of the Revenue argued that as per the provisions of Rule 6 (4A) and 6 (4B) of the Service Tax Rules, 1994, adjustment of excess service tax liability only in the next month/ quarter and an intimation to that extent is required to be given to the Revenue. It was his case that when a procedure is prescribed than that procedure is required to be followed strictly as prescribed. If the procedure as prescribed is not followed then the exemption/ concession granted is not ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment shall be intimated to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such adjustment. 4.1. From the above provisions, it is clear that appellant can make suo-motto adjustment subject to, inter-alia, the following procedural conditions:- (a) Adjustment is done in the succeeding month or quarter in which service tax is paid in excess. (b) The details and reasons shall be intimated to the jurisdictional Superintendent of Central Excise within a period of 15 days from the date of such adjustment. 4.2. It has not been denied by the appellant that above conditions were fulfilled by them but has relied upon the case law of Single Member bench in the case of Siemens Limited vs. CCE, Po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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