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Commissioner C.C.E & ST, Hyderabad-II Versus M/s State Bank of Hyderabad

2016 (7) TMI 726 - CESTAT HYDERABAD

Extended period of limitation - Banking and other Financial Service - adjustment of excess payment of service tax - service tax alleged to have been adjusted without adhering to the provisions of Rule 6(4A) and 6(4B) of Service Tax Rules, 1994 - Held .....

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16 - Ms. Sulekha Beevi, C.S, Member (Judicial) Shri S. Reddy, AR for the Appellant None for the Respondent ORDER This appeal is filed by revenue challenging the order passed by Commissioner (Appeals) who set aside the demand, interest and penalty. 2. .....

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n the months of January, 09 to March, 09, they adjusted the excess paid amount. A show cause notice was issued demanding ₹ 13,41,790/- towards service tax alleged to have been adjusted without adhering to the provisions of Rule 6(4A) and 6(4B) .....

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order confirmed the demand of ₹ 13,41,790/- (after adjustment of ₹ 3,00,000/- for the months from January, 09 to March. 2009 against excess amount paid of ₹ 16,41,790/- as per the provisions of (iii) of sub-rule (4B) of Rule 6 of Se .....

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1994. 3. The appellant preferred appeal against the above order and the Commissioner (Appeals) allowed the appeal on the ground of limitation. Hence the revenue is before the Tribunal. It would be worth while to reproduce the relevant para in Order-i .....

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, on the contrary this is a case of adjustment of excess payment of service tax. Hence, the ingredients required for invoking extended period do not exist here. The allegation that the appellants had not intimated the fact of adjustment of excess pay .....

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