TMI Blog2018 (5) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... to comply with certain procedural conditions. In principle there can be no objection to the adjustment of Service Tax short paid and excess paid. However, the same needs to be supported by a verification of the relevant records regarding payment of Service Tax - matter remanded to the Adjudicating Authority for allowing such adjustment and finalize the matter of demand, if any - appeal allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Service Tax paid, though reflected in the ST-3 Returns was not properly accounted. In ST-3 returns, in some months, the Service Tax paid was reflected to be less than what was actually due and in other months it was reflected in excess of what was due. Finally, after issue of show cause notice the Adjudicating Authority has confirmed the demand of Service Tax by taking into account only the Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justed with the Service Tax which is short paid, there will be no demand left but in fact it may result in refund. He also argued that for minor procedural violations, substantial benefit of adjustment should not be denied. 4. The Ld. DR on the other hand, submitted that the Adjudicating Authority has recorded that the adjustment between excess and short payment cannot be done since the procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... short paid and excess paid. However, the same needs to be supported by a verification of the relevant records regarding payment of Service Tax. For facilitating such an exercise we set aside the impugned order and remand the matter to the Adjudicating Authority for allowing such adjustment and finalize the matter of demand, if any. The appellant will be at liberty to substantiate their claim that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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