2013 (1) TMI 492 - AT - Service Tax

Entitlement to adjust the excess payment of tax - pre deposit demanded - Held that - As there is no evidence to show that the appellant had worked out invoice-wise amount received and tax paid month-wise to show that indeed there was excess payment, instead of submitting summary statement no adjustment is warranted. As appellant had deposited Rs.3,70,000/- on 18/06/2010 which is much more than the confirmed demand in other matters which are pending decision this is a fit case for waiver of pre-deposit.

Summary

Issues involved:
1. Whether the appellant had paid the full amount of tax after adjusting for the period from October 2006 to March 2007.

Analysis:
The issue in this appeal revolved around the appellant's claim of having paid excess tax, while the department contended that there was a shortfall of Rs.98,593. The Commissioner(A) expressed dissatisfaction with the evidence provided by the appellant, pointing out the lack of detailed evidence to support the claim of excess payment. The appellant argued that a detailed statement had been submitted, but the Commissioner noted the absence of evidence demonstrating invoice-wise amounts received and tax paid month-wise to substantiate the alleged excess payment.

The Tribunal considered the appellant's submission that they had deposited Rs.3,70,000 on a specific date, which exceeded the confirmed demand in other pending matters. In light of this, the Tribunal deemed it a suitable case for waiving the pre-deposit requirement. Consequently, the Tribunal waived the pre-deposit of the amount due and granted a stay against the recovery of the same during the pendency of the appeal. The decision was pronounced in court as the operative portion of the order.