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General Manager, Bharat Sanchar Nigam Ltd. Versus Commissioner of Central Excise, Raipur

2015 (12) TMI 1317 - CESTAT NEW DELHI

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 .....

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paid in excess if it had refunded the value of taxable service and service tax thereon from whom it was received. It has been noted by the primary adjudicating authority and has not been disputed by the revisionary authority that the excess payment .....

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lant 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. Si .....

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med 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 sa .....

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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, G .....

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he said Rule was not satisfied. 4. We have considered the contentions of both sides. We find that it is not in dispute that for the amount adjusted by the appellant was actually paid in excess. It is also recorded by the primary adjudicating authorit .....

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ax in respect of a taxable service, which is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him (calculated on a pro rata basis) against his service tax liability for the su .....

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excess if it had refunded the value of taxable service and service tax thereon from whom it was received. It has been noted by the primary adjudicating authority and has not been disputed by the revisionary authority that the excess payment of servic .....

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