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May 2011

(2011) 21 STR 663 (Tri.-Mumbai) — Rajdeep Buildcon Pvt. Ltd. v. CCEx., Aurangabad.

By Puloma Dalal, Jayesh Gogri Chartered Accountants
Reading Time 1 mins
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The assessee paid excess service tax in October 2007 — Excess service tax was adjusted against service tax liability of January 2008 and February 2008 — Intimation about adjustment given after 15 days with jurisdictional Superintendent — There is no short payment.

Facts:
The assessee paid excess service tax in the month of October 2007 of Rs.1,00,924. Such excess was adjusted by the assessee against payables for the month of January 2008 and February 2008. Intimation for adjustment of excess payment was filed after 15 days. The Department issued show-cause notice to the assessee for payment of service tax of Rs.1,00,924 for the period January 2008 to February 2008, along with interest and penalty. Lower adjudicating authority confirmed the demand, however the Commissioner (Appeals) dropped the same.

Held:
The Tribunal observed that there was no dispute regarding excess payment of service tax by the assessee in October 2007 and eligibility of the assessee for refund of such excess payment. Also the assessee has intimated, to Range Superintendent, about the adjustment of excess payment but after 15 days and it was only a technical default and there is no short payment of service tax. Upholding the order, the appeal by the Revenue was rejected.

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