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2015 (12) TMI 1317 - CESTAT NEW DELHI

2015 (12) TMI 1317 - CESTAT NEW DELHI - 2016 (41) S.T.R. 475 (Tri. - Del.) - Adjustment of 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 - Non fulfillment of condition of the said Rule which required the assessee 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 ap .....

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it was paid due to calculation errors. Thus, the adjustment made by the appellant is not in violation of the said Rule. - appellant was entitled to such adjustment - Decided in favour of assessee. - Appeal No. ST/685/2009-CU(DB) - Final Order No. ST/A/53357/2015-CU(DB) - Dated:- 8-10-2015 - G. Raghuram, President And R. K. Singh, Member (T) For the Appellants : Mr KC Kaushik & Mr SS Satyam, Advs For the Respondent : Mr Ranjan Khanna, DR ORDER Per R K Singh Appeal has been filed against Order .....

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contended that the excess payment of service tax was made due to calculation mistake and the said amount was not recovered from any person and therefore the adjustment as per Rule 6(3) ibid was correctly done. In this regard, the appellant cited the judgement of CESTAT in the case of Nirma Architects & Valuers Vs. CCE, Ghaziabad [2006 (1) STR 305 (Tri.-Del.)] in its favour. 3. Ld. Departmental Representative on the other hand stated that such adjustments were subjected to refund of service .....

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