Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 578 - CESTAT AHMEDABADAdjustment of excess service tax - Whether the appellant could adjust the excess service tax paid during April 2006 to September, 2006 against its service tax liability for the month of October, 2006 in terms of provisions of Rule 6 (3) of the Service Tax Rules, 1994 - Held that:- reason for excess payment of service tax was mistake in computing service tax liability for the period April 2006 to September 2006, which is not disputed by the Revenue. There is no evidence on record that the appellant had received/ retained any amount in excess of the value declared by it in its Half Yearly Return for the period ending 30.09.2006. Therefore, in this case the question of refunding the value of taxable service and service tax thereon to any person (service recipient) did not arise. Appellant could not produce any documentary evidence to show that the value of taxable service and service tax thereon had been refunded to any recipient of its taxable service inasmuch as the excess paid service tax did not correspond to any service provided or agreed to be provided by the appellant to any service recipient. First appellant authority has observed that appellant had not produced evidence related to the occurrences of said excess payments before the lower authorities otherwise the issue could have been looked into the entirely of prevailing Rule 6(3) of the Service Tax Rules 1994. The matter is, therefore, required to be remanded to the Adjudicating Authority. Appellant is also directed to produce all the relevant documents shown excess payment and to satisfy that it conforms to the provision of Rule 6(3). - Decided in favour of assessee.
|