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Oil & Natural Gas Corporation Limited Versus C.C.E., Cus. & S.T., Surat-II

2016 (10) TMI 307 - CESTAT AHMEDABAD

Suo motu adjustment of excess payment of service tax made in October, 2008 with subsequent service liability - procedural violation - Demand alongwith interest and penalty -Held that:- there is no dispute that the appellants have paid excess service .....

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have not followed the procedures in this regard. However, the fact remains that they were entitled for the amount. Therefore, demand of service tax of the said amount is not sustainable. - Consequently, imposition of equivalent penalty under Sec .....

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any further violations by the appellants in such respects. - Appeal disposed of - ST/10015/2015 - Final Order No. A/10123/2016-WZB/AHD - Dated:- 24-2-2016 - Shri P.M. Saleem, Member (T) Shri D.K. Trivedi, Advocate, for the Appellant. Shri Sameer Chi .....

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excess payment of service tax made in October, 2008, on account of revision of rent already recovered for the period from April, 2008 to September, 2008 is not proper, and upheld the order-in-original demanding of service tax of ₹ 18,06,537/-, .....

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d the excess amount of service tax during the period from April, 2008 to September, 2008 on account of revision of rent. Therefore, the suo motu adjustment of the excess payment was not illegal per se, and the violation if any is only procedural. It .....

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s count also. 3. On the other hand, the learned Authorised Representative for Revenue submits that they have not mentioned about the adjustment in the concerned column in ST-3 Returns wherein the amount of re-adjustment should be mentioned and t .....

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the jurisdictional Superintendent of Central Excise within 15 days from the date of such adjustment. He therefore contends that there is suppression in the instant case, and hence invoking of extended period is sustainable. Both sides have also reli .....

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