9911796707
TMI Blog2025 (2) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... , to give meaning to the use of words 'month or quarter', as provided in the Service Tax Rules, which is a statutory provision incorporated by the Central Government. Going by sub-clause 2 of section 13 that is applicable to all Central Government Acts and Regulations, it is crystal clear that words used in singular would also mean its plural and vice-versa and therefore, adjustments of excess Service Tax paid in subsequent months/quarters can be held to be valid otherwise if, after adjustment in a quarter any balance amount would still be available, that was permitted to be adjusted against excess payment, would lapse to the detriment of the assesse. Apart from the statutory provision also, judicial pronouncements even at the Apex Court l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onth or quarter and not for several month and quarter succeeding to the month of payment of excess Service Tax. Appellant was put to show-cause with proposal for recovery of such Service Tax that was adjusted, alongwith interest and equal penalty for the extended period. Matter was adjudicated, demand with interest and penalty got confirmed and Appellant's unsuccessful attempts before the Commissioner (Appeals) has brought the dispute to this forum. 3. We have heard on the appeal and perused the relevant provisions as well as relied upon decisions passed on the issue. As could be noticed Appellant had reversed the entire credit, though on protest, before issue of show-cause but ultimately was fastened with the liability of payment of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.09.2023 in the case of M/s. IL & FS Transportation Network Ltd V/s. Commissioner of Service Tax-IV, Mumbai dated (Order No. 86356/2023 dated 12.09.2023), to justify that "Succeeding month" is not necessarily mean "immediate succeeding month" and therefore, adjustment made by Appellant in subsequent two months in January 2014 and February 2014 has also to be treated as valid adjustment of service tax paid in excess in the month of September 2012, for which relief sought by the Appellant is required to be granted in its favour. 5. On the contrary, Learned Authorised Representative Mr. S.K. Yadav, supported the reasoning and rationality of the order passed by the Commissioner (Appeals) and also argued that CBEC Circular dated 28.02.2007, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd (2) Words in the singular shall include the plural, and vice versa. (3) 13A [References to the Sovereign.] Rep. by the A.O. 1950." 8. Going by sub-clause 2 of section 13 that is applicable to all Central Government Acts and Regulations, it is crystal clear that words used in singular would also mean its plural and vice-versa and therefore, adjustments of excess Service Tax paid in subsequent months/quarters can be held to be valid otherwise if, after adjustment in a quarter any balance amount would still be available, that was permitted to be adjusted against excess payment, would lapse to the detriment of the assesse. Apart from the statutory provision also, judicial pronouncements even at the Apex Court level are consistent in giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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