2024-VIL-334-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Adjustment of service tax paid in excess basis issue of credit note - appellant adjusted service tax under Rule 6(3) of Service Tax Rules, 1994 basis credit note issued – Revenue of view that Rule 6(3) of Service Tax Rules, 1994 do not provide for such adjustments - Whether the appellant is entitled to claim adjustment of service tax under Rule 6(3) of Service Tax Rules 1994 on the basis of credit note issued by them in favour of their client – HELD – the present case is prior to the notification of Point of Taxation Rules, 2011. During the relevant period the service tax was payable on the amounts received by the service provider against the taxable services provided. Rule 6(3) of Service Tax Rules, 1994 provided for adjustment of excess service tax paid during the subsequent period - such adjustment is provided in respect of services which were either not provided or partially provided for any reason. The phrase “partially provided for any reason' in Rule 6(3) of STR, 1994 would include the short payments made by the recipient or adjustments made by the recipients while making payments to the service provider against any deficiency in the services provided - excess amount of service tax paid by the assessee can be adjusted against his service tax liability for the subsequent period. The only condition for eligibility of this sub-rule is that if assessee has refunded the value of taxable service and service tax thereon to the person from whom it was received. Appellant claims that appellant has refunded the excess S-T to its customers. Moreover, there is no time limit prescribed under sub-rule 6(3) for making adjustment – the impugned order is set aside and appeal is allowed
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