9911796707
TMI Blog2019 (3) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is barred by limitation. Therefore, penalty imposed on the appellant is set-aside. Adjustment of excess service tax - Held that:- Admittedly, for the period April 2010 to Sept. 2010 the appellant filed service tax returns on 25.10.2010. In the said return, although the appellant paid short payment of service tax, but, also failed to mention the amount of adjustment if same is taken into account the differential amount of service tax which is none other than is only adjustment of excess of service tax. In that circumstances, merely non mentioning the adjustment of excess payment of service tax in the ST-3 Return shall not be fatal - the appellant is entitled to adjustment of excess payment of service tax paid by them during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant did not make any adjustment of excess paid service tax during the period 2009-2010 till four years, therefore, the proceedings were initiated and for delaying payment of service tax for the period 2008-2009. Penalty was also imposed after issuance of the show cause notice by invoking the extended period of limitation. Against the said order, the appellant is before us. 3. The Ld. Chartered Accountant on behalf of the appellant submits that there was no malafide intention to the appellant to pay short payment of service tax during the period 2008-2009. As the appellant which shown their liability of service tax in ST-3 Returns and also shown the short payment of service in written itself, it was a mistake apparent on record and imme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge of the department itself, therefore, show cause notice issued to the appellant is barred by limitation. Therefore, penalty imposed on the appellant is set-aside. Further, it is make it clear that the appellant is required to pay differential service tax alongwith interest for the intervening period. b) Whether the adjustment of excess service tax can be allowed to the appellant in the facts and circumstances of the case or not? Admittedly, for the period April 2010 to Sept. 2010 the appellant filed service tax returns on 25.10.2010. In the said return, although the appellant paid short payment of service tax, but, also failed to mention the amount of adjustment if same is taken into account the differential amount of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
