2010 (8) TMI 530

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..... the respondent and there is not short payment of service tax - Find that while issuing show cause notice, the department failed to consider the intimation given by the respondent with regard to such an adjustment of excess payment of service tax by them. The Commissioner (Appeals) has rightly held that the respondent have discharged their service tax liability properly by adjusting the excess s .....

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..... d with Rule 6 of the Service Tax Rules 1994. In reply to the show cause notice the respondent submitted that they had inadvertently deposited an excess service tax amount of Rs. 1,00,924/- in the month of October 2007 and they have adjusted the excess service tax paid in October 2007 against the service tax payable for the month of January 2008 and February 2008. The lower adjudicating authority c .....

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..... cess payment. It is also submitted by the Respondent that they have intimated to Range Superintendent of such an adjustment but after 15 days and it was only a technical default of the respondent and there is not short payment of service tax. I also find that while issuing show cause notice, the department failed to consider the intimation given by the respondent with regard to such an adjustment .....

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