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TMI Blog2018 (2) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of Rule 6(4A) of Service Tax Rules, under similar circumstances - appeal dismissed - decided against Revenue. - ST/130/2009-DB, ST/131/2009-DB, ST/132/2009-DB, ST/133/2009-DB, ST/134/2009-DB, ST/135/2009-DB, ST/136/2009-DB, ST/137/2009-DB - 23034-23041 / 2017 - Dated:- 12-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Mr. Naveen Kushalappa, AR, F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April - Sep. 2006 Rs.3,18,998/-+ Interest 4 ST/133/2009-DB Oct. 2006 to March 2007 Rs.1,69,421/-+ Interest 5 ST/134/2009-DB April - Sep. 2002 July 2003 Rs.3,05,002/-+ ₹ 41,991/- Interest 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that the respondent was not eligible to make such adjustments as per the provisions of Rule 6(4A) of the Service Tax Rules, 1994. Accordingly, the adjustments of excess service tax paid resulted in the short-payment of service tax as detailed in the above table. The original authority confirmed the demand of service tax as above but when challenged in appeal, the Commissioner (A) allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excess during certain months can be adjusted towards Service Tax liability of the subsequent months has been subject matter of various judicial pronouncements settling the issue in their favour. They have referred to the following judgments in their support: (i) CC, Patel Associates Pvt. Ltd. v. Union of India - 2013 (32) S.T.R. 392 (Guj.) (ii) M/s. Bank of Rajasthan Ltd. v. CCE, Jaipur - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue has been considered and decided in favour of the assessee. Thus, the issue stands settled in favour of the appellants and is no longer res integra. 5. Since the issue stands settled in favour of the respondent, by following the above ratio of the Tribunal, we dismiss all the appeals filed by the Revenue and uphold the impugned order. (Order dictated in Open Court on 12/12/2017) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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