TMI Blog2017 (2) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... aid as a result of self assessment as advance. That is the reason that the provisions require that the intention of paying advance should be made clear immediately after the payment - it can be seen that the said Service Tax has not been paid as advance on his self assessment - Rule 6(1A) is not applicable to the current dispute. It is seen that benefit of Rule 6(4B) has been allowed by Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also imposed penalty under Section 76 of the Finance Act, 1994. Interest under Section 75 was also sought to be recovered. The matter was agitated before Commissioner (Appeals), who allowed the benefit of Rule 6(4B) of the Service Tax Rules and permitted adjustment of ₹ 1 lakh to the appellant. Consequently, the demand was reduced to ₹ 8.5 lakhs. However rest of the order was upheld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax in advance, to the credit of the Central Government and adjust the amount so paid against the service tax which he is liable to pay for the subsequent period: Provided that the assessee shall,- (i) intimate the details of the amount of service tax paid in advance, to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en allowed by Commissioner (Appeals) in the impugned order. In these circumstances, I do not find any reason to interfere with the demand of duty. 5. Penalty under Section 76 has also been imposed on the appellant. I find that in the instant case, there is justification for invoking Section 80 of the Finance Act, 1994 to set aside the penalty under Section 76. Consequently, the appeal is partly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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