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2016 (6) TMI 362 - CESTAT NEW DELHI

2016 (6) TMI 362 - CESTAT NEW DELHI - 2016 (43) S.T.R. 471 (Tri. - Del.) - Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax liabilities - Held that:- it is found that Rule 6(3) of the Service Tax Rules clearly provides for such adjustment. Therefore, the impugned order is set aside. - Decided in favour of appellant with consequential relief - Service Tax Appeal No. ST/59241/2013-ST[SM] - .....

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appellant also pays service tax on the services namely service charges/ processing fee/ Documentation charges and commission on Inland letter of guarantee. It pays service tax on gross amount realized towards the services rendered. Subsequently, on case to case basis, the head office of the appellant refunds certain amounts to the recipient of the service based on their credibility. During a particular month, if the value of the service provided was reduced by the amount so refunded, then on th .....

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. The Ld. Advocate, Sh. Bipin Garg appearing for the appellant relies on Sub-Rule (3) of Rule 6 of the Service Tax Rules, 1994, wherein specific provisions exist for adjustment of the outstanding amount towards subsequent liabilities. 3. Mrs. Kanu Verma Kumar, the Ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 4. I have heard the Ld. Counsel for both the sides and perused the records. 5. The short question involved in this appeal for consideration by thi .....

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