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TMI Blog2014 (7) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... nd non-implementable. As the fact that the excess payment is not in dispute and same has been adjusted for the future liability of Service Tax by the appellant, therefore, to pay Service Tax is only an exercise which created hurdle in the smooth functioning of imposition and collection, as held by the Tribunal. Therefore, the adjustment can be allowed - Following decision of Nirma Architects & Valuers [2005 (10) TMI 4 - CESTAT - New Delhi] - Decided in favour of assessee. - Appeal No.ST/13/11-Mum - Final Order No. A/463/2014-WZB/C-IV(SMB) - Dated:- 19-2-2014 - Ashok Jindal, J. For the Appellant : Shri C S Biraar D H Mehta, Adv. For the Respondent : Shri D D Joshi, Supdt. (AR) JUDGEMENT Per: Ashok Jindal: The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute that they have paid excess service tax during the period 2001 to 2002 and the said amount has been adjusted by the appellant for the demands of service tax payable in the period October 2002 to March 2003 and the same has been intimated to the department. As appellant has not collected any service tax from the clients for providing the service from 2001 to 2002, therefore they have complied with the provisions of Rule 6(3) of the Service Tax Rules, 1994. Therefore, they are entitled to adjust the excess payment of service tax against the future service tax liability. To support this contention, they relied on the following decision: 1) Sentinel Security (P) Ltd. 2001 (134) ELT 806 (T) 2) Narnolia Secur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any reason, the assessee may adjust the excess service tax so paid by him (calculated on a pro rata basis) against his service tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received. 8. A plain reading of the said provisions shows that if the assessee has paid Service Tax during the particular period for which they have not provided the service to the client and the said Service Tax paid to the department has been either refunded to the client or not collected, in that situation, the excess payment of Service Tax can be adjusted for future payments. With these observations, the contention of the ld. AR that if they have pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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