9911796707
TMI Blog2019 (8) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent : Mr. Madhup Sharan, AR ORDER Per : P DINESHA The appellant is registered under the renting of immovable property services; the appellant had remitted the Service Tax for the period from October 2007 to March 2009, there is no dispute in this; and later on, on account of litigation and for the reason that her tenants refused to pay Service Tax from April 2009 onwards, she did not rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax of Rs. 12,13,804/- relating to the period October 2007 to March 2009 was required to be adjusted for the subsequent month/quarter and accordingly, made a request before the Revenue authorities. A SCN came to be issued thereafter which culminated in the Order-in-Original wherein, the appellant's request came to be rejected and the appellant also having not with success in her first appeal, has c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d towards service tax liability for a month or quarter, as the case may be, the assessee may adjust such excess amount paid by him against his service tax liability for the succeeding month or quarter, as the case may be." 5. On reading of the above Rule, I do not find that such a request for adjustment should be made only in the immediately following calendar of month/quarter and hence, I agree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion of refund. In such a situation, an assessee cannot be left without remedies: payment of tax is undoubtedly the duty of an assessee and so is the refund which is his right. For the above reasons, the impugned order is set aside and the assessee's appeal is allowed with consequential benefits if any, as per law.
(Order was pronounced in Open Court on 29/03/2019) X X X X Extracts X X X X X X X X Extracts X X X X
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