BHARTI CELLULAR LTD. Vs. CCE

JUDGEMENT

(1.) The appellants filed this appeal against the order in appeal passed by the Commissioner (Appeals). The appellants in the present case were paying the Service Tax in respect of the services provided by the appellants. The appellants filed a Return from October, 1998 to March 1999 i.e. Half Yearly Return as provided under Rule 7 of the Service Tax Rules 1994. During this period for the month of October, 1998 and January, 1999, the appellants paid less Service tax than the payable. For the remaining months, the appellants paid excess amount of Service tax than the Service Tax due.

(2.) In the impugned order the Commissioner (Appeals) held that wherever the appellants paid excess amount of Service Tax they can file return and wherever the appellants paid less amount they have to pay.

(3.) The contention of the appellants is that if the excess amount is to be adjusted against the short payment, there was no demand. The appellants relied upon the provisions of Rule 7 of the Service tax whereby such adjustment is provided.