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TMI Blog2013 (11) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... l Cellular Limited, by way of credit notes. However, they adjusted the excess payment made in by them to government against tax due for subsequent months in terms of Rule 6 (3) of Service Tax Rules, 1994. - Held that:- Prima facie, we are of the view that there is no loss of revenue involved in this particular case. Since in a similar matter, the Tribunal has already remanded the case to the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recharge coupons which are sold by the applicant along with service tax. Such service tax collected was remitted to the Government. Subsequently, they recognized that actual telephone service was being provided by M/s. Aircel Cellular Limited, and they were also paying service tax on the same service. So the applicant paid the consideration along with service tax to M/s. Aircel Cellular Limited, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Ld. Counsel for the applicant submits that this is a case where there is no revenue loss because, on the services provided the service tax collected stands paid to the Government. What is alleged is only minor non-compliance with the provisions of Rule 6 (3) of Service Tax Rules, 1994, and in similar cases, in the case of M/s. Aircel Cellular Limited, the Tribunal has taken note of the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s proper and legal. 5. We have considered the submissions on both sides. Prima facie, we are of the view that there is no loss of revenue involved in this particular case. Since in a similar matter, the Tribunal has already remanded the case to the lower authority for de-novo adjudication it is proper that this appeal is admitted without any pre-deposit. It is so ordered. Further there shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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