TMI Blog2015 (12) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... to refund the value of the taxable service and the service tax paid thereon to the person from whom it was received - Held that:- No value of service or service tax had been realised by the appellant from the customers - appellant was entitled to adjust the service tax paid in excess if it had refunded the value of taxable service and service tax thereon from whom it was received. It has been note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against Order-in-Revision dated 09.06.2009 in terms of which service tax demand was confirmed on the ground that the appellant had adjusted the amount of service tax paid in excess towards payment of service tax in the subsequent period in terms of Rule 6 (3) of Service Tax Rules, 1994 although it had not satisfied the condition of the said Rule which required the assessee to refund the value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not in dispute that for the amount adjusted by the appellant was actually paid in excess. It is also recorded by the primary adjudicating authority that no value of service or service tax had been realised by the appellant from the customers. In this regard, Rule 6(3) of Service Tax Rules, 1994 is reproduced below:- Where an assessee has paid to the credit of Central Government service tax i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endition of service from any customer nor was the service tax paid in excess recovered from the customers as it was paid due to calculation errors. Thus, the adjustment made by the appellant is not in violation of the said Rule. The appellant has cited the judgement in the case of Nirma Architects Valuers Vs. CCE, Ghaziabad (supra), wherein it was held that even if the service tax paid in excess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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