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M/s Punjab National Bank Versus C.C.E. & S.T. Chandigarh

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 provi .....

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anty, Member (Judicial) Ms. Bipin Garg (Advocate) for the Appellant Mrs. Kanu Verma Kumar (DR) for the Respondent ORDER Per S K Mohanty Brief facts of the case are that the appellant is registered with the Service Tax department for providing the tax .....

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ocessing 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 amount .....

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lant. The modus operandi of adjustment of the tax amount for the disputed period was objected to by the service tax department, which resulted in confirmation of the service tax demand along with interest and imposition of equal amount of penalty. Ap .....

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b-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 rec .....

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