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TMI Blog2012 (6) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 6(4A) and 6(4B) of the Service Tax Rules, 1994. Even though these rules were not in force at the material time and therefore are not applicable to the case at hence, considering the spirit of the amended rules and the fact that the appellant is a public sector unit and the entire amount of tax has been paid by adjustment. However, appellant public sector unit is cautioned that they should foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d states that in case of BBC World (I)(P.) Ltd. v. CST [2009] 20 STT 54 (New Delhi - CESTAT), it has been clearly stated as to where the said rule 6(3) can be applied. We reproduce, below para 4.1 of the said decision :- "4.1 Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 provides that where an assessee has paid service tax in respect of a taxable service, which is not so provided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be attracted in cases where excess payment is due to reasons other than that mentioned above e.g. payment of service tax at higher rate or higher value etc. In this case, the appellant have not explained as to how the excess payment during March, 2002 - March, 2003 period had taken place and if it was for the reason that service tax had been paid on the amount received for the services not provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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