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2025 (2) TMI 681

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....d period proposed on such confirmed demand is also assailed in this appeal. 2. Bereft of unnecessary detail, what is required to be placed on record is that Appellant had paid an excess amount of Rs. 1,64,14,630/- while discharging Service Tax Liability for the month of September 2012, which was adjusted against Service Tax liability accrued for the period from October 2012 to March 2013 and January 2014 to February 2014. Respondent Department treated such adjustments as improper as Rule-6(4A) of the Service Tax Rules 1994 permits such adjustments of excess Service tax against Service Tax liability for the succeeding month or quarter and not for several month and quarter succeeding to the month of payment of excess Service Tax. Appellant w....

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...., 1994 should be interpreted as "Months" and also cited decisions to the effect that judicial precedents as well as section 13 of the General Clauses Act, 1897 have been cleared terms stated that "Singular" should be interpreted as "plural", in support to which he has also submitted decisions passed in the case of - * Schwing Stetter (India) Pvt. Ltd. v. Commr of C.Ex, LTU, Chennai (2016) * Commercial Taxes Officer, Circle-B, v. Bhagat Singh (2021) * Collector of Customs, Bombay v. United Electrical Industries Ltd (1999) 4. Learned Advocate Mr. Harish Shukla has also relied upon decision passed by this Bench on 12.09.2023 in the case of M/s. IL & FS Transportation Network Ltd V/s. Commissioner of Service Tax-IV, Mumbai dated (Order N....

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....pellant against its Service Tax liability can be adjusted in the succeeding month or quarter but at this juncture it is also required to reproduce section 13 of General Clauses Act 1897, to give meaning to the use of words 'month or quarter', as provided in the Service Tax Rules, which is a statutory provision incorporated by the Central Government. Section 13 of the General Clauses Act 1897 reads as under: "Section 13- Gender and number: In all (Central Acts) and regulations, unless there is anything repugnant in the subject or context, (1) Words importing the masculine gender shall be taken to include females; and (2) Words in the singular shall include the plural, and vice versa. (3) 13A [References to the Sovereign.] Rep. by t....