2015 (11) TMI 623

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..... vocate For the Respondent : Mr. Amresh Jain, DR ORDER Per Mr. R.K. Singh : The stay application along with appeal is filed against Order-in-original dated 14.05.2013, in terms of which service tax demand of Rs. 12,25,27,434/- was confirmed along with interest and penalties. 2. The brief facts of the case are as under:- The appellant was essentially engaged in washing of coal, commercially kn .....

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..... e ground that adjustment of excess service tax paid towards the amount short paid was not permitted as per rules. 3. Ld. Departmental Representative, on the other hand, stated that in the absence of any provision for adjustment of service tax paid in excess in some months and short in some other months, the demand is sustainable and also that reconciliation is required to verify the claim of the .....

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