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TMI Blog2017 (5) TMI 1758X X X X Extracts X X X X X X X X Extracts X X X X ..... cates, Miss Vibha Narang and Ld. CS Miss Sakshi for the respondent namely, M/s Hind Energy And Coal Benefication have been heard. 3. After careful consideration of the facts of the case and the submissions of both the sides, it appears that matter is covered by the Tribunal's decision in case of Dell India Private Limited Vs Commissioner Service Tax Bangalore, 2016 (42) S.T.R. 273 (Tri.- Bang.), where Tribunal has inter alia observed as under: 6. After careful consideration of the facts on record and the circumstances cited by the appellant, when the assessee paid excess amount of tax to the exchequer, law of the land is very clear under Article 265 of the Constitution of India, which says that "No tax shall be levied or collected except ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Rules) needs to be taken. I am accordingly taking the combined and liberal view of the Rules quoted above, whereunder the adjustment of the excess service tax paid would be allowed during the later period to the appellant assessee. Here I take the support from the decision of CESTAT, New Delhi in case of General Manager (CMTS) v. CCE, Chandigarh (supra). It is made clear that though this case law of CESTAT, New Delhi talks about excess payment of service tax, the issue was failure to opt for centralized registration under Rule 4(2) of the S.T.R., 1994 by the assessee concerned. In this decision, CESTAT, Delhi has inter alia held that regarding adjustment against tax liability during other months amount to collection of tax without authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against services provided, on which his service liability @ 10% adv. is Rs. 40 lakhs, he has paid tax of Rs. 50 lakhs on the basis of his estimated receipt of rupees five crores during the month, the excess tax payment of Rs. 10 lakh paid is like an advance payment of tax whose incidence has not been passed on to his customers. In fact, w.e.f. 1-3-2008, sub-rule (1A) of Rule 6 has been introduced by Notification No. 4/2008-S.T., dated 1-3-2008 which also provides that without prejudice to the provisions of sub-rule (1) of Rule 6, every person liable to pay service tax may, on his own, pay an amount as service tax in advance to the credit of Central Government and adjust the amount so paid against service tax liability, which he is liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, if excess payment of tax in a month is not on account of reasons involving interpretation of law, taxability, classification, valuation or applicability of exemption notification and is purely on account of inability of the assessee to exactly determine the total amount collected during the month against the bills raised as a result of which he had determined his tax liability on estimation basis, the excess amount of tax paid during the month can be adjusted against his tax liability during other months and in this regard, there cannot be any monetary limit. 3.1 The subject matter also appears to be covered by Tribunal's decision in case of GM, Telecom, BSNL Vs. CCE, Raipur 2015 (38) STR 1182 (Tri.-Del.), where Tribunal has inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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