9911796707
TMI Blog2019 (8) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... (4A) of the Service Tax Rules, 1994 - HELD THAT:- 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 with the contentions of the Learned Consultant. If a hypothetical situation is considered where such excess tax paid is more than the tax liability of the succeeding month/quarter, the only and most natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 remit Service Tax. When the Voluntary Compliance Encouragement (VCES) was introduced in 2013, the appellant opted for the above scheme and declared all he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h/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 come in appeal before this Forum. 3. Today when the matter was taken up, Mr. Hetal N. Shah, Learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 with the contentions of the Learned Consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee 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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