9911796707
TMI Blog2019 (4) TMI 1827X X X X Extracts X X X X X X X X Extracts X X X X ..... Auxiliary Service'. Later on, being so advised that this receipt forms part of their turnover under 'Tour Operator Service', they adjusted the tax under the 'Tour Operator Service' head which was already paid. The issue involved is whether the appellant is not allowed to make such adjustment under the provisions of Rule 6(4A) read with Rule 6(4B) of Service Tax Rules, 1994. 2. Heard the parties. 3. The admitted facts are that for the period March, 2005 to March, 2008, the appellant who was rendering the services of 'Tour operator' and they are also registered with the Department for such service on the gross amount received from the tourists for organising the tour, they were paying service tax minus cost of the air travel ticket. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 7,50,126/- on 29.09.2008 & adjusted an amount of Rs. 5,24,341/- of service tax & Rs. 1,78,078/- of Interest paid towards commissions received from Air Travel Agents & shopping commission under 'Business Auxiliary Service'. The assessee's contention in this regard as submitted vide their letter dated 4.3.09 annexed hereto & referred as RUD-2 is that they were not liable to pay Service Tax on the amount of commission earned on airfare from Air Travel Agents for booking of air tickets when they had paid Service Tax on full amount of airfare. Assessee's contention does not appear to be tenable as they were liable to pay Service Tax on the gross amount charged from the tourists for airfare & land arrangement etc. under Tour operator service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule (4A), shall be subject to the condition that the excess amount paid is on account of reasons not involving interpretation of law, taxability, valuation or applicability of any exemption notification". From the plain reading of Rule 6(4A) and 6(4B), it is seen that adjustment of excess deposit of service tax is permissible in the succeeding month or quarter as the case may be. However, clause 4B(i) is concerned, the adjustment of excess amount paid, under sub-rule (4A), shall be subject to the condition that the excess amount paid is on account of reasons not involving interpretation of law, taxability, valuation or applicability of any exemption notification. I find that in the facts and circumstances there is no dispute regarding the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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