2014 (2) TMI 1127

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se applicant provided service and short paid the tax. In these circumstances, I find that applicant has not made out a total waiver of the amount of service tax - Conditional stay granted. - Appeal No.736 of 2010 - Order No.SO/55801/2013 - Dated:- 28-1-2013 - Mr. S.S. Kang, J. For the Appellant: Shri Sanjeev Pandey, Advocate For the Respondent: Shri S.K. Panda, A.R. (Jt.CDR) ORDE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... paid. 5. I find that the applicant had short paid the service tax of Rs.8,22,636/-. I find that there is no provision under the Finance Act or under Service Tax Rules which provides such adjustment. The adjustment is provided only under Rule 6(3) of Service Tax Rules where the taxable service was not provided. In the present case applicant provided service and short paid the tax. In these circum .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X