TMI Blog2014 (8) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... to show that the excess payment was made on account of delayed receipt of details of payments towards taxable services. It is accepted that appellant has Centralized Registration and they have taken a definite stand in their reply to SCN that excess payment was due to a belated receipt of the details of payments from their other offices - appellant should be given an opportunity to produce the ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh in the month of April 2009 against tax liabilities which they have adjusted in the months of May 2009, June 2009 and July 2009. A show cause notice dt. 15.11.2010 was issued on the ground that adjustments of tax liability in the subsequent months were not in conformity with Rule 6 (4A) of Service Tax Rules, 1994. Hence it was proposed to demand an amount of ₹ 14,54,726/- towards tax short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of Rule 4, on account of delayed receipt of details of payments towards taxable services may be adjusted without monetary limit. The adjudicating authority observed though appellant has Centralized Registration, there is no evidence produced on record to show that excess payment was on account of delayed receipt of details of payments towards taxable services. 5. Ld. Authorized Representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN that excess payment was due to a belated receipt of the details of payments from their other offices. In my considered view, the appellant should be given an opportunity to produce the evidence before the adjudicating authority in the interest of justice. The adjudicating authority would also consider the revised return in respect of intimation of the adjustment of the excess amount paid by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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