2011 (2) TMI 1395

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..... Veeraiyan: Heard both sides on the stay petition. 2. The appellants, as recipient of GTA service, have paid excess Service Tax amounting to ₹ 1,10,828/- during the period April, 2005 to March, 2006, which they have adjusted towards service tax liability during the months of April, May & July, 2006. The original authority held that such suo motu adjustment is not covered under the Rule 6(....

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....cts & Valuers Vs. Commissioner of Central Excise, Ghaziabad reported in 2006 (1) STR 305 (Tri-Del) has allowed the regularization for the period prior 1.3.2007 also. 4. Learned SDR reiterates the reasoning and findings of the Commissioner (Appeals). 5. Considering that there is no dispute that there was excess payment during the period April, 05 to March, 06 and also considering that the said am....