2019 (1) TMI 1384 – CESTAT MUMBAI – TMI – Suo-moto Adjustment of excess service tax paid – appellant had adjusted an amount of ₹ 5,67,000/- and ₹ 15,00,000/- in the months of December, 2013 and March, 2014. The adjustment was on account of excess service tax paid in the months of March and April 2011 – Rule 6A of the Service Tax Rules, 1994 – Held that:- The issue arising out of the present appeal is no more res integra in view of the Co-ordinate Bench of this Tribunal in the case of Schwing Stetter (India) Pvt. Ltd. [2016 (6) TMI 239 – CESTAT CHENNAI], where it was held that Section 13 of the General Clauses Act, 1897 provides that singular include the plural. Accordingly, month includes months. Further the various case laws r
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ount of ₹ 5,67,000/- and ₹ 15,00,000/- in the months of December, 2013 and March, 2014. The adjustment was on account of excess service tax paid in the months of March and April 2011. The department had acknowledged the excess payment of service tax during the said period. However, the department had raised the objection that adjustment was required to be made in the subsequent month, as per Rule 6A of the Service Tax Rules, 1994 and not beyond such period. Accordingly, show cause proceedings were initiated against the appellant, which culminated into the adjudication order dated 23.09.2016, wherein the disputed amount of ₹ 20,67,000/- along with interest was confirmed and penalties were also imposed on the appellant. On a
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tter (India) Pvt. Ltd. v. Commissioner of Central Excise, Chennai – 2016 (45) STR 101 (Tri.Che). 4. On perusal of the Co-ordinate bench decision relied upon by the appellant, I find that interpreting the provisions of Section 13 of the General Clauses Act, 1897, the Tribunal has held that singular include the word plural and accordingly, month also includes months. Thus, interpreting the provisions of said Act of 1897, it was held by the Tribunal that excess amount paid in the month of May 2011 can be adjusted in the subsequent months tax liability. Since the issue arising out of the present appeal is no more res integra in view of the Co-ordinate Bench of this Tribunal in the case of Schwing Stetter (India) Pvt. Ltd. (supra), I am of the v
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