...registration form, the credit of Rs. 17,97,248/- was denied on the ground that the same was wrongly adjusted under Rule 6(3) of Service Tax Rules, 1994 the dema..., credit cannot be denied.8. As regard, the credit of Rs. 17,97,248/- he submits that in terms under Rule 6(3) of Service Tax Rules, 1994 the re...charges and the vessel demurrage charges. They have a system of issuing credit notes for any variation in original invoices issued that since they have already made the payment of Service Tax they have ...

...the complainants. We have perused the Service Tax Rules, 1994 (incorporation changes made till issuance of notification No. 6/2017 service tax dated 30.01.2017. Rule ...Tax Rules, 1994. In the Application Form for booking of flat there is no column for Service Tax and no Agreement for Sale was executed between the parties in respect of the flats in question. Ther...surrender and cancellation is same. In both situations of surrender and cancellation, the concerned builder can make adjustment of excess payment of Service Tax in terms of ...

...sub-rule (6) of Rule 3 of the Service Tax Credit Rules, 2002 which provides that service tax credit on the service provided in relation to tel...respect of such telephone connections, which are installed in the premises from where output service is provided. In the present case, the service tax credit amounting to Rs. 17,528/- was availed by the appellant o...the Service Tax Credit Rules, 2002. The appellant has not made out any case for waiver of...

...service tax adjusted in terms of sub-rule (3) of Rule 6 of Service Tax Rules, 1994”. From the figures given in this Col. 5, it cannot be made out wheth...developing of exposed films received from the dealers in the ST-3 returns but they have not paid any tax on this service although the amount was shown in Col.5 of their Return as they were under the...impression that the service tax will be paid by the dealers who had sent the exposed films to them. Since the amount which they have collected from the customers is shown in Col. 5 of ST - 3 Return...

...the aforesaid decision of the Tribunal dated 02-6-2009.8. It is contended on behalf of the Revenue that as per Rule 3(6) of the Service ...the corresponding provisions of 2004 Rules. Accordingly, it is contended on behalf of the Revenue that Service Tax Credit could not be allowed on mobile service.9. We see no merit in the abo...Tax Credit Rules, 2002, service tax credit was available in respect of such telephone connections which are installed in the premises from where output service is provided. There is no such provis...

...[Order]. - Adjustment of excess payment of service tax paid for services rendered to SEZ towards subsequent payment of service tax for the period from October 2...the Service Tax Rules and the provisions of the above...of the rule or liberal interpretation of the rule has to be taken/made.3. Following the ratio of the decisions cited supra, I uphold the impugned order and reject th...

...refunded the excess service tax along with credit bill to its customers. Appellant raises the bills on provisional rate as informed by its Headquarters and actual rates are finalised on completion of audit at the end ...enrichment which has not been done in the present case. 5. After hearing both sides, we find that appellants contention is that this case is covered under Rule 6(3) the Service ...applicable only to the case of excess payment of service tax which can be made good in subsequent period and not to the case where taxable values are not ascertainable for longer period as sub-...

...this is not a case of unjust enrichment as appellant has already refunded the excess service tax along with credit bill to its customers. Appellant raises the bills on provisional rate as informed by its Headquarters and ac...Service Tax Rules. There is no time limit prescribed under this Rule for making adjustment of excess service tax paid by the assessee. He submits that unjust enrichment can not be invoked...) of service tax Rules, 1994. The matter was remanded back to the adjudicating authority for deciding the issue holding that said Rule 6(3...

...sub-rule 3 of Rule 6 of the Service Tax for adjustment of the amount paid in excess for future liability and alternatively sanction the refund.... 46,790/- (Rupees Forty Six Thousand Seven Hundred Ninety only) which was in excess. Therefore, under sub-rule 3 of Service Tax Rules, the appellants have adjusted the...[Order]. - Heard both sides.2. The Deputy Commissioner (STC) Central Excise, Mumai-V has confirmed the demand of Service Tax to the tune of...

...outstanding against the appellant. Reference was made to provisions of sub-rule (3) of Rule 6 of the Central Excise Rules, 1994 (sic) (Service Tax Rule...).2. On behalf of the Revenue, it was submitted that the adjustment referred to in Rule 6(3) pertains to the advance payment of ...[Order]. - This appeal has come up for hearing for the point of waiver. The dispute relates to Service Tax for the period May to September, 2005. The case of the appellant...

...amount paid earlier and adjusted in this period under Rule 6(3) of Service Tax Rules”. The department noticed that such adjustments were not available earlier to 1-...that appellants being service receiver, cannot avail such adjustment. Accordingly a Show Cause Notice dated 14-8-2007 was issued to recover the said service tax along with interest and penalty. Appellants contended that the...against short payment provision of Rule 6(3) should be followed in its entirety. She also reiterated the grounds of appeal which are reproduced herein below.“The...

...a tour operator. For the tour operator services provided by it from April to September 2004 it availed service tax credit amounting to Rs.17,528/- on mobile phones under rule 3(6) ...under rule 3(6) of the Service Tax Credit Rules. 3. sub-rule (6) of Rule ...which superseded the Service Tax Credit Rules, 2002 brought about material changes in the matter of availment of credits, and there is no provision pari materia to rule 3(...

...provisions of Rule 6(3) of Service Tax Rules provides adjustment of Service Tax which had been paid by the assessee to the credit ...case, the respondents had not paid the amount in question to the credit of Central Government Service Tax. It is not the case of respondents that as they had not provided any taxable service to their custo...disposal.2. The revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) allowed suo motu adjustment of service tax and the...

...appeal memo. The applicant has relied upon the provisions of sub-rule (5) of Rule 4 of the Service Tax Credit Rules, 2002 and availed Service ...below have taken note of sub-rule (6) of Rule 3 of the Service Tax Credit Rules, 2002, the nature of premises from where output servi...utilized Service Tax credit @ 35% of the amount of Service Tax payable on the output service of ‘Mandap Keeper’ under Rule 3(5) of th...

...the excess payment made for one period in respect of tax liability for a future period on their own leading to the confirmation of demand and imposition of penalty against them by the authorities below. The Ld. Adv...states that in case of BBC World (I) Pvt. Ltd. v. CST, New Delhi - (Tri.-Del.), it has been clearly stated as to where the said Rule 6(3) can be applied. We reproduce be...some service or services not provided for which payment had been received by the service provider; and(b)     the payment for the services not provided along with service tax paid on it has...

...during the relevant period from April 2010 to March 2011 they have adjusted an amount of Rs.1,64,01,668/- being service tax paid in excess. Show cause notice was issued to them on scrutiny of the ST-3 retu...in relation to those services not provided or excess value has been charged against the service. The service tax paid on such value being paid in excess initially therefore, adjusted during the ...service tax paid during the relevant period April 2010 to March 2011 in accordance with Rule 6(3) of the Service Tax Rules 1994. The said Rule 6(3) rea...

...on the excess payment of service tax of Rs. 1,08,172/- during the period April 2006 to September 2006.(c) That the appellant has correctly adjusted the excess paid service tax again.... On the other hand Shri S.K Mall, Ld. AR, reiterating the correctness of the impugned Order-in-Appeal, contended on behalf of the Revenue that the appellant could not adjust the excess paid service tax in terms ...the Service Tax Rules, 1994 as it did not satisfy the condition of the said Rule 6(3) inasmuch as the appellant had not...

...no dispute on the excess payment of service tax of Rs. 1,08,172/- during the period April 2006 to September 2006. (c) That the appellant has correctly adjusted the excess paid service tax against ...impugned Order-in-Appeal, contended on behalf of the Revenue that the appellant could not adjust the excess paid service tax in terms of Rule 6 (3) of the ...whether the appellant could adjust the excess service tax paid during April 2006 to September, 2006 against its service tax liability for the month of October, 2006 in terms of p...

...Commissioner (Appeals) whereby the appeal filed by the respondents in respect of the amount of Service tax adjustment under Rule 6(3) of Service ...charges along with the Service tax to DOT junction links provided by the DOT. On coming to know that respondents are not liable to pay any Service tax in respect of junction links to DOT. The respondent fi...Tax Rules, 1994. The respondents filed another return dated 22-10-99 for the period April 1999 to September, 1999 showing adjustment of the Service tax paid to the DOT. Revenue issued two show cause notice...

...practising in this Court and challenges notifications bearing nos. 9/2016 and 18/2016, both dated March 1, 2016, seeking to amend previous notifications of June 30, 2012 pertaining to service tax.3. ..., 1994 and Rule 3 of the Point of Taxation Rules, 2011, insofar as such provisions require the payment of service tax by Senior Advocates on the basis of the issue ...engaged by solicitors, “there will be no contract, express or implied, between the said pleading advocates and lay clients for payment of the former's fees.”5. Upon service tax being...