9911796707
TMI Blog2013 (11) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... has been refunded to the person from whom it was received. In the present case the applicants were giving some volume discounts and other rebates and such amounts were adjusted against the payment of service tax for subsequent period, which is not permissible. - Held that:- the adjustment is not in respect of services which are not provided rather it is by way of discounts and rebates. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid is only in respect of the taxable service which is not provided by the service provider and the amount has been refunded to the person from whom it was received and the applicants had adjusted the amounts which are not in respect of the services not provided. 3. The contention of the applicants is that in respect of the amount of adjustment, verification was conducted by the Deputy Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent case the applicants were giving some volume discounts and other rebates and such amounts were adjusted against the payment of service tax for subsequent period, which is not permissible. In view of this, the demand is rightly made. 5. We find that Rule 6(3) of the Service Tax Rules, 1994 provided as under:- "(3) Where an assessee has paid to the credit of Central Government service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not provided rather it is by way of discounts and rebates. In view of this, prima facie the applicants have not made out a case for total waiver of service tax. However, keeping in view the facts and circumstances of the case, the applicants are directed to deposit an amount of Rs.1,00,00,000/- (Rupees one crore only) within a period of eight weeks. On deposit of the above mentioned amount, pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
