RISHI SHIPPING Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal is filed by the appellant against Order -in -Appeal No. 135/2011/Commr(A)/RBT/RAJ, dated 6 -9 -2011. Appellant short paid the Service Tax of Rs. 8,87,585/ - during the period April, 2008 to June, 2008 under GTA services and adjusted the same from excess Service Tax paid during the period October, 2007 to March, 2009. It is the case of the Revenue that as per the provisions of sub -rules (4A) and (4B) of Rule 6 of the Service Tax Rules, 1994, introduced w.e.f. 1 -3 -2008, only an amount of Rs. 1 lakh can be adjusted by the appellant on their own. Shri Abhishek Joshi, (Chartered Accountant) appearing on behalf of the appellant argued that even if the provisions contained in Rule 6(4A) and (4B) specified an amount of Rs. 1 lakh for the purpose of adjustment, but still as per the following case laws, the adjustment of Service Tax made by the appellant is correct and accordingly the appeal should be allowed.

(2.) SHRI G.P. Thomas, (A.R.) appearing on behalf of the Revenue argued that as per the provisions of Rule 6(4A) and (4B) of Service Tax Rules, 1994, only an amount of Rs. 1 lakh could have been adjusted by the appellant during the relevant period. He relied upon the judgment of Hon'ble Supreme Court in the case of CCE, New Delhi v. Hari Chand Shri Gopal - : 2010 (260) E.L.T. 3 (S.C.). He emphasizes on Para 22 of this judgment which conveyed that if the provisions granting exemption or concession specified certain conditions then such requirements are required to be obeyed or fulfilled exactly in the same manner as specified in the provisions. He also relied upon the judgment of CESTAT Delhi in the case of BBC World (I) Pvt. Ltd. v. CST, New Delhi - : 2009 (14) S.T.R. 152 (Tri. -Del.).

(3.) THE present appeal revolves round the provisions of Rule 6(4A) & (4B) of Service Tax Rules, 1994, which were operative at the relevant time. The same are reproduced below: -