2024-VIL-1738-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax – Short Payment and Excess payment of tax, Adjustment – Issue of Show Cause Notice based on third party CBDT-TDS/ITR data - Whether the appellant can adjust the short payment of service tax in FY 2014-15 against the excess payments made in FY 2015-16 and FY 2016-17 – HELD - As per the provisions of Rule 6(4A) and 6(4B) of the Service Tax Rules, 1994, the adjustment of excess service tax paid can only be done against the subsequent service tax liability and not for adjusting any earlier short payment of service tax. The law does not permit an earlier short paid service tax to be set off against subsequent excess paid service tax. Therefore, no merit in the appellant's contention on this issue – The appeal is partly allowed by setting aside the demand of service tax and the penalties imposed, as the appellant had discharged the tax liability and filed the ST-3 returns for the relevant period. However, the appellant would be liable to pay interest for the period of delay in making the payment of service tax beyond the due date – Ordered accordingly - Whether the appellant can claim that they have paid the service tax as and when the bills to the service receivers were realized and prepared accounts for income tax purposes on mercantile system of accounting – HELD - after the introduction of the Point of Taxation Rules, 2011, the appellant was required to pay service tax on the issuance of bills, even if the payment was received in the subsequent financial years. The appellant could not claim that they paid the service tax on receipt basis - Interest under Section 11AB of the Central Excise Act would be payable from the first date of the month succeeding the month in which the duty ought to have been paid.
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