2014 (12) TMI 1003

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..... Auxiliary Service - Held that:- Rule 6(4A) of the Service Tax Rules, 1994 contains the provisions allowing an assessee to adjust the excess/short payment of Service Tax suo motu. It does not contain any restriction or time limit for making such adjustments. Secondly, appellant has also relied upon favourable decisions of this Bench on this issue holding that such adjustments can be made by a Serv .....

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..... ngs is whether the payment/adjustment of Service Tax for the period 2007-08 from the excess payment of ₹ 13,25,576/- made by the appellant during 2005-06 is permissible or not. The appellant is paying Service Tax on reverse charge basis on the commission paid by the appellant to the foreign agency under the category of Business Auxiliary Service. Period involved in this case is 2005-06 200 .....

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..... he Service Tax Rules, 1994 contains the provisions allowing an assessee to adjust the excess/short payment of Service Tax suo motu. It does not contain any restriction or time limit for making such adjustments. Secondly, appellant has also relied upon favourable decisions of this Bench on this issue holding that such adjustments can be made by a Service Tax assessee. A prima facie case for complet .....

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