TMI Blog2023 (9) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... could be deduced regarding payment of service tax liability w.e.f. 01.07.2012 in want of any corroborative documents. The ground taken by the appellant that the service tax liability for 01.07.2012 to 31.03.2013 was discharged in the year 2013-14 is not tenable as the service tax return for the financial year 2013-14 filed by the appellant has never been challenged nor the revise return was filed by the assessee. Further, if the appellant has discharged their service tax liability for the period 2012-13 in ST-3 returns of financial year 2013-14 but they have not given any intimation to the department regarding the payments of service tax liability in financial year 2013-14 for the period 2012-13. Further, if the contention of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided i.e. Construction of Residential complex Services Commercial Construction services. An enquiry was conducted by C.Ex. Commissionerate Chandigarh I, against the appellants and as a result, a show cause notice for Rs. 35,35,436/- for the period from November 2005 to 31.03.2010 issued on 31.03.2011 and show cause notice for the period April-2010 to 31.03.2011 for Rs. 43,81,840/- issued on 22.10.2011. The demands were partially confirmed by adjudicating authority vide Order-In-Original No. 14/ST/JC(P)/CHD-1/2012 dated 14.09.2012. Two separate appeals were preferred against the said OIO, one by the Department against the dropped demand and the other by the Appellants against the confirmed demand. That both the appeals were decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord. 6. Ld. Counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the service tax liability on the service of Commercial and industrial constructions provided during the period 01.07.2012 to 31.03.2013 is to the tune of Rs. 20,29,280/- and the said liability was discharged by the appellant in the year 2013-2014. 7. He further submitted that the Commissioner (Appeals) has wrongly held that the appellant has failed to establish co-relation to the tax paid during the period 2013-2014 that was payable for the period 01.07.2012 to 31.03.2013. He further submitted that the appellant had filed an applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess paid in their service tax returns for the period 2013-14, then there is a separate mechanism to handle the same as provided in Rule 6(4A) of the service Tax Act, 1994. 10. She further submitted that the right procedure is to file refund and the appellant cannot ask for adjustment of excess payment in one period towards the service tax liability of the other period as there is no provision for adjustment of excess payment but the party has to file refund for the excess payment. She further submitted that if the appellant files refund for excess payment during 2013-14 then in that case the unjust enrichment has also to be examined. 11. After considering the submissions of both the parties and perusal of the material on record, I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not tenable as the service tax return for the financial year 2013-14 filed by the appellant has never been challenged nor the revise return was filed by the assessee. Further, I find that if the appellant has discharged their service tax liability for the period 2012-13 in ST-3 returns of financial year 2013-14 but they have not given any intimation to the department regarding the payments of service tax liability in financial year 2013-14 for the period 2012-13. 14. Further, if the contention of the appellant is accepted that they have paid excess service tax in the returns filed for the period 2013-14 then the only course left to him is to seek refund of the same. There is no provision of adjustment of excess payment of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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