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TMI Blog2024 (1) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax made in advance that can be adjusted against subsequent Service Tax dues for the succeeding fact that quarter or subsequent period and while Sub Rule A is conditional to the intimation of advance tax paid is to be given within 15 days to the Jurisdictional Superintendent of Central Excise, Sub Rule 4A has not stipulated any such condition and, therefore, such excess amount paid by the Appellant against his Service Tax liability could have been adjusted for the subsequent period, which Appellant failed to do may be due to inadequate knowledge/understanding of law till it was put to notice for recovery but that cannot be the sole ground to conform the demand when duty liability for the consideration amount received in advance was dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Service taxable under Reverse Charge Mechanism as well as for other services like renting cabs, manpower recruitment supplier etc. Investigation by Anti-Evasion team Service Tax-II Mumbai Commissionerate was conducted and the Appellant was found to have made short payment of Service Tax amounting to Rs.3,19,52,588/- in the Financial Years 2015-16 and 2016-17. Accordingly demand-cum Show-cause notices were issued to the Appellant for its recovery alongwith interest and penalty. In respect of one Show-cause notice with Service Tax demand of Rs.3,15,86,231/-, Appellant had settled the dispute under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and obtained clearance certificate for which the said demand was dropped. Learned Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn as advances and not been adjusted subsequently in the returns filed for subsequent period and, therefore, no duty liability survives to conform the demand with interest and penalty . 4. In response to such submissions Learned Authorised Representative Shri S. B. P. Sinha AR, for the Respondent-Department argued in favour of reasoning and rationality of the Order passed by the Commissioner and has drawn attention of this Bench to the letter dated 11.08.2023 received from the Concerned Commissionerate in which they have clearly mentioned that this figure of Rs.25,26,600/- is nowhere mentioned explicitly in the Balance Sheet and ST-3 Returns for Financial Year 2015-16 and it is silent about any advance tax payment for which Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmitted inadvertently/ mistakenly by the Appellant, which is noted by a Chartered Accountant in his certificate, a person recognized and licensed by the institute of Chartered Accountant, a statutory body of Government of India, I have got no hesitation to take the same as expert s opinion which is having its evidenciary value recognized even under Section 32(2) of the Indian Evidence Act, 1872, in their absence under certain contingencies. 6. Having accepting the fact that payment of Service Tax was made in advance, whether it is permissible to adjust the same in the subsequent period, apart from a revenue neutrality situation, is to be examined? To start with, Learned Commissioner has confirmed the demand also under the provisions of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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