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TMI Blog2016 (6) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... justment. Therefore, the impugned order is set aside. - Decided in favour of appellant with consequential relief - Service Tax Appeal No. ST/59241/2013-ST[SM] - Final Order No. 53998 /2015 - Dated:- 2-11-2015 - Hon'ble Mr. S.K. Mohanty, Member (Judicial) Ms. Bipin Garg (Advocate) for the Appellant Mrs. Kanu Verma Kumar (DR) for the Respondent ORDER Per S K Mohanty Brie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount, the service tax liability was discharged by the appellant. The modus operandi of adjustment of the tax amount for the disputed period was objected to by the service tax department, which resulted in confirmation of the service tax demand along with interest and imposition of equal amount of penalty. Appeal filed by the appellant against the adjudication order was dismissed by the Ld. Commr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les clearly provides for such adjustment. The said rule is extracted herein below. (3) Where an assessee has paid to the credit of Central Government service tax in respect of a taxable service, which is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him (calculated on a pro rata basis) against his service tax liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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