TMI Blog2014 (7) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... the excess service tax along with credit bill to its customers. - Period of limitation for self adjustment - Held that:- Rule 6(3) is applicable not only to the case of excess payment of service which can be made good in subsequent period and bit also to the case where taxable values are not ascertainable for longer period - sub-rule 6(3) is not dependent on provision of sub-rule 6(4). Moreover t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id as service tax by them during the period 01.04.2005 to 30.09.2006. Adjudicating authority vide order dated 14.11.2007 rejected the claim amounting to ₹ 7,19,062/- as time barred and balance amount of ₹ 8,55,889/- was sanctioned but transferred to Consumer Welfare fund on the ground of unjust enrichment. Appellant preferred an appeal before Commissioner (Appeal) who rejected appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Rule 6(4) of the Service Tax Rule. In absence of any provisional assessment refund claim pertaining to period beyond one year has rightly been rejected by lower authorities as time barred. For claiming the refund, appellant has also to cross the barrier of unjust enrichment which has not been done in the present case. 5. After hearing both sides, we find that appellant s contention is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax liability for the subsequent period. Only condition for eligibility of this sub-rule is that if assessee has refunded the value of taxable service and service tax thereon to the person from whom it was received. Appellant claims that appellant has refunded the excess S-T to its customers. We do not agree with the finding of the Commissioner (Appeal) that this sub-rule is applicable only ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
