9911796707
TMI Blog2016 (10) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax during the period from April, 2008 to September, 2008. Therefore, they are eligible for getting back the excess amount paid, either by way of refund or by adjustment. The appellants choose to re-adjust the same suo motu. It is apparent that they have not followed the procedures in this regard. However, the fact remains that they were entitled for the amount. Therefore, demand of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Commissioner (Appeals) has held that the suo motu adjustment of excess payment of service tax made in October, 2008, on account of revision of rent already recovered for the period from April, 2008 to September, 2008 is not proper, and upheld the order-in-original demanding of service tax of ₹ 18,06,537/-, interest, and penalty equivalent to tax. 2. Heard both sides. The learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjustment in the concerned column in ST-3 Returns wherein the amount of re-adjustment should be mentioned and this column shows NIL. He further submits that this is a valuation matter and therefore as per Rule 6(4B) of Service Tax Rules no adjustment of excess amount paid can be made suo motu. They have also violated other provisions such as non-intimation to the jurisdictional Superintendent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax of the said amount is not sustainable. Consequently, imposition of equivalent penalty under Section 78 is also not sustainable. However in the fitness of things, it would be appropriate that the appellants are given a warning that they should follow the procedures in such respects and Revenue will be at liberty to quote this warning in case of any further violations by the appellants in such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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