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2016 (10) TMI 307 - CESTAT AHMEDABAD

2016 (10) TMI 307 - CESTAT AHMEDABAD - 2016 (43) S.T.R. 317 (Tri. - Ahmd.) - 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 tax during the period from April, 2008 to September, 2008. Therefore, they are eligible for getting back the excess amount paid, either by way of refund or by adjustment. Th .....

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such respects and Revenue will be at liberty to quote this warning in case of 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 Chitkara, Authorised Representative, for the Respondent. ORDER The appellants herein, M/s. Oil & Natural Gas Corporation Limited is aggrieved by the impugned order-in-appea .....

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mala fide intention to evade any duty. It is not disputed that they have paid 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 is his contention that they have mentioned the same in the ST-3 Returns filed, therefore contents that the extended period of limitation cannot be invoked in this case. He a .....

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