9911796707
TMI Blog2006 (1) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) whereby the appeal filed by the respondents in respect of the amount of Service tax adjustment under Rule 6(3) of Service Tax Rules, 1994 allowed on merits as well as on limitation. 3. The respondents are provider of cellular phone services and were charging Service tax from their customers. The respondents are also paying charges along with the Service tax to DOT junction links provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Revenue is that as per the provisions of Rule 6(3) of the Rules, the adjustment is permissible if the assessee has paid to the credit of Central Govt. Service tax in respect of taxable service which is not so provided by him and the assessee has refunded the value of Service tax to the persons from whom it was received. 5. The contention is that the appellant paid to the DOT the Service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the return they had specifically mentioned that this adjustment in respect of the Service Tax on DOT inter-connectivity Bills. Therefore, no suppression can be alleged on the respondents. 7. We find that the provisions of Rule 6(3) of Service Tax Rules provide adjustment of Service tax which had been paid by the assessee to the credit of Central Government Service Tax in respect of the taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation, we find that the demand raised in the show cause notice dated 16-10-2003 is in respect of the period April, 2002 to September, 2002 and the necessary return was filed on 24-10-2002. As the return was filed on 24-10-2002 and show cause notice was issued on 16-10-2003, therefore, the show cause notice is issued within the period of normal limitation and as the appellants are not entit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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