2015 (11) TMI 623

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..... pellant gave a month-wise/financial year-wise summary of the service tax paid which shows that overall it has paid service tax in excess by an amount of ₹ 1,77,26,240/- though the said summary has not been verified by Revenue. Whether the adjustment of service tax short paid and excess paid is permitted under the rules in the given circumstances requires a detailed analysis which can be take .....

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..... ng with interest and penalties. 2. The brief facts of the case are as under:- The appellant was essentially engaged in washing of coal, commercially known as beneficiation of coal. It was paying service tax prior to 01.06.2007 under Business Auxiliary Service (BAS) and subsequently under Mining Service. It was also paying service tax under Cargo Handling Service and Goods Transportation Agen .....

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..... ax paid in excess in some months and short in some other months, the demand is sustainable and also that reconciliation is required to verify the claim of the appellant. 4. We have considered the contentions of both sides. Prima facie, the demand seems to be as a result of non-permitting of adjustment of the service tax paid in excess during certain months with the amount of service tax short p .....

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