2019 (8) TMI 1563 - AT - Service Tax

Adjustments of excess payment of service tax - payment of service tax has been disallowed in subsequent months on the ground that the appellant failed to intimate such adjustments to the Department within 15 days - HELD THAT - The service tax paid in excess have not been deposited with the Revenue and the adjustment thereof has been shown by the appellant for subsequent period in their ST-3 Returns which shows that appellant has intimated to the Department and such adjustments of excess payment of service tax is only the advance payment of service tax and nothing else. The appellant has intimated such adjustments - Appeal allowed.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal of the appellant against the disallowance of service tax payment adjustments. The appellant had deposited excess service tax and adjusted it in subsequent returns, intimating the Department within the required time frame. The Tribunal held in favor of the appellant, citing a previous decision, and set aside the impugned order.