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Star Den Media Services Pvt. Ltd V/S Commissioner of Service Tax


Company & Directors' Information:- STAR INDIA PRIVATE LIMITED [Active] CIN = U72300MH1994PTC076485

Company & Directors' Information:- B K MEDIA PRIVATE LIMITED [Active] CIN = U51909MH2003PTC266323

Company & Directors' Information:- L AND C MEDIA PRIVATE LIMITED [Active] CIN = U92130TN2008PTC066197

Company & Directors' Information:- M C MEDIA PRIVATE LIMITED [Strike Off] CIN = U92130MH1996PTC098640

Company & Directors' Information:- G L MEDIA SERVICES LIMITED [Active] CIN = U22110AS1992PLC003745

Company & Directors' Information:- C-STAR MEDIA PRIVATE LIMITED [Active] CIN = U92111TG2000PTC034196

Company & Directors' Information:- MEDIA STAR PRIVATE LIMITED [Active] CIN = U74300MH2001PTC132605

Company & Directors' Information:- C P MEDIA SERVICES PRIVATE LIMITED [Active] CIN = U65921DL1997PTC089994

Company & Directors' Information:- INDIA MEDIA SERVICES PRIVATE LIMITED [Active] CIN = U72200WB2000PTC162796

Company & Directors' Information:- STAR COMPANY LIMITED [Strike Off] CIN = U67120WB1927PLC005620

Company & Directors' Information:- K P R MEDIA PRIVATE LIMITED [Active] CIN = U74900TG2015PTC099363

Company & Directors' Information:- STAR E-SERVICES PRIVATE LIMITED [Strike Off] CIN = U64202DL2005PTC139998

Company & Directors' Information:- D L MEDIA PRIVATE LIMITED [Active] CIN = U64204GJ2009PTC056328

Company & Directors' Information:- MEDIA 6 (INDIA) PRIVATE LIMITED [Active] CIN = U22211TG2010PTC069036

Company & Directors' Information:- V L MEDIA PRIVATE LIMITED [Active] CIN = U22222UP2015PTC070065

Company & Directors' Information:- R H MEDIA PRIVATE LIMITED [Active] CIN = U92412WB2014PTC203077

Company & Directors' Information:- D A MEDIA PRIVATE LIMITED [Strike Off] CIN = U22110DL2001PTC111926

Company & Directors' Information:- DEN (INDIA) PRIVATE LIMITED [Strike Off] CIN = U73100MH2000PTC128523

Company & Directors' Information:- G & G MEDIA PRIVATE LIMITED [Active] CIN = U74900PN2013PTC149237

Company & Directors' Information:- STAR INDIA SERVICES LIMITED [Strike Off] CIN = U80301TG2000PLC034288

Company & Directors' Information:- H R MEDIA LIMITED [Strike Off] CIN = U74300DL2005PLC143323

Company & Directors' Information:- J. M. MEDIA LIMITED [Active] CIN = U74999DL2012PLC231621

Company & Directors' Information:- N MEDIA PRIVATE LIMITED [Active] CIN = U92100TN2008PTC067723

Company & Directors' Information:- G S MEDIA PRIVATE LIMITED [Strike Off] CIN = U74300OR2007PTC009586

Company & Directors' Information:- E-MEDIA SERVICES (INDIA) PRIVATE LIMITED [Active] CIN = U74200TN2007PTC065700

Company & Directors' Information:- I E MEDIA PRIVATE LIMITED [Active] CIN = U74999MH1993PTC075096

Company & Directors' Information:- J B MEDIA PRIVATE LIMITED [Active] CIN = U74300TG2010PTC071519

Company & Directors' Information:- L K MEDIA PRIVATE LIMITED [Strike Off] CIN = U22222UP2013PTC056644

Company & Directors' Information:- MEDIA INDIA LIMITED [Strike Off] CIN = U74300BR1993PLC005422

Company & Directors' Information:- STAR T V PRIVATE LIMITED [Strike Off] CIN = U51395UP1985PTC007023

Company & Directors' Information:- R G MEDIA PRIVATE LIMITED [Strike Off] CIN = U74999TG1994PTC018512

Company & Directors' Information:- STAR OF INDIA LIMITED. [Strike Off] CIN = U99999CH1946PLC001119

Company & Directors' Information:- D. K. MEDIA PRIVATE LIMITED [Strike Off] CIN = U74900WB2012PTC187736

Company & Directors' Information:- S. G. MEDIA SERVICES PRIVATE LIMITED [Strike Off] CIN = U22300DL2010PTC199575

Company & Directors' Information:- U S MEDIA PRIVATE LIMITED [Strike Off] CIN = U74300DL1998PTC091530

Company & Directors' Information:- A. S. STAR PRIVATE LIMITED [Active] CIN = U74999RJ2016PTC056637

Company & Directors' Information:- E TAX SERVICES PRIVATE LIMITED [Active] CIN = U93030MH2012PTC238948

Company & Directors' Information:- S & O MEDIA PRIVATE LIMITED [Active] CIN = U22190MH2010PTC211481

Company & Directors' Information:- N W MEDIA PRIVATE LIMITED [Active] CIN = U22219MH2008PTC178081

Company & Directors' Information:- K & V MEDIA PRIVATE LIMITED [Strike Off] CIN = U74300MH2008PTC188833

Company & Directors' Information:- K 4 MEDIA PRIVATE LIMITED [Strike Off] CIN = U74900TG2013PTC091049

Company & Directors' Information:- C R MEDIA SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999WB2011PTC161444

Company & Directors' Information:- R K G MEDIA PRIVATE LIMITED [Under Process of Striking Off] CIN = U22212DL2014PTC268503

Company & Directors' Information:- K. P. MEDIA PRIVATE LIMITED [Active] CIN = U72900DL2016PTC300245

Company & Directors' Information:- Z & Z MEDIA PRIVATE LIMITED [Strike Off] CIN = U74140DL2014PTC263515

Company & Directors' Information:- STAR O & M PRIVATE LIMITED [Active] CIN = U74999DL2015PTC281303

Company & Directors' Information:- MEDIA SERVICES PRIVATE LIMITED [Active] CIN = U74899DL1995PTC069853

Company & Directors' Information:- S & N MEDIA PRIVATE LIMITED [Strike Off] CIN = U74900BR2013PTC020667

Company & Directors' Information:- H A E MEDIA PRIVATE LIMITED [Active] CIN = U74999HR2011PTC042765

Company & Directors' Information:- R P MEDIA PRIVATE LIMITED [Strike Off] CIN = U92130KA2013PTC071267

Company & Directors' Information:- K. D. STAR PRIVATE LIMITED [Active] CIN = U45201GJ2011PTC067973

Company & Directors' Information:- 7 R MEDIA PRIVATE LIMITED [Active] CIN = U74999GJ2020PTC114603

Company & Directors' Information:- M AND M MEDIA PRIVATE LIMITED [Strike Off] CIN = U74300DL2000PTC103350

Company & Directors' Information:- K MEDIA PVT. LTD. [Strike Off] CIN = U01222WB1991PTC053599

Company & Directors' Information:- STAR LTD. [Dissolved] CIN = U99999MH1921PTC000957

    Appeal Nos. ST/86156/16 and ST/CO/91081/16 (Arising out of Order-in-Appeal No. MUM-SVTAX-002-APP-152 dated 11.02.2016 passed by the Commissioner of Service Tax (Appeals), Mumbai-II)

    Decided On, 10 February 2017

    At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai

    By, THE HONORABLE JUSTICE: RAJU
    By, MEMBER

    For Petitioner: V.K. Jain, C.A And For Respondents: V.R. Reddy, AC (AR)



Judgment Text


1. This appeal has been filed by M/s. Star Den Media Services Pvt. Ltd. The appellant had wrongly paid Service Tax in their return filed in the month of April, 2008 amounting to Rs. 9,50,000/-. The appellant adjusted the said amount of excess credit in the next return filed by them. The show-cause notice was issued to them demanding duty short paid in the second return filed. The matter was adjudicated and the original authority apart from confirming the demand also imposed penalty under Section 76 of the Finance Act, 1994. Interest under Section 75 was also sought to be recovered. The matter was agitated before Commissioner (Appeals), who allowed the benefit of Rule 6(4B) of the Service Tax Rules and permitted adjustment of Rs. 1 lakh to the appellant. Consequently, the demand was reduced to Rs. 8.5 lakhs. However rest of the order was upheld. Aggrieved by the said order, the appellants are before Tribunal. Revenue has also filed cross objection.

2. Learned Counsel for the appellant argued that they are entitled to the benefit of the provisions of Rule 6, which permits them to deposit any advance Service Tax, which can be adjusted in the subsequent period. He argued that this amount was given as an advance and, therefore, they are entitled to the benefit of the said provisions.

3. Learned AR relied on the impugned order.

4. I have gone through the rival submissions. I find that Rule 6(1A) permits the assessee to pay Service Tax in advance, which reads as under:-

"[(1A) Without prejudice to the provisions contained in sub-rule (1), every person liable to pay service tax, may, on his own volition, pay an amount as service tax in advance, to the credit of the Central Government and adjust the amount so paid against the service tax which he is liable to pay for the subsequent period:

Provided that the assessee shall,-

(i) intimate the details of the amount of service tax paid in advance, to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such payment; and

(ii) indicate the details of the advance payment made, and its adjustment, if any in the subsequent return to be filed under section 70 of the Act;]"

It is seen that the said provisions intend to permit assessee to pay Service Tax in advance. It is not permitted the assessee to deem anything wrongly paid as a result of self assessment as advance. That is the reason that the provisions require that the intention of paying advance should be made clear immediately after the payment. Learned Counsel produced the return filed by the appellant at the material time and can be seen that the said Service Tax has not been paid as advance on his self assessment. In these circumstances, Rule 6(1A) is not applicable to the current dispute. It is seen that benefit of Rule 6(4B) has been allowed by Commissioner (Appeals) in the impugned order. In these circumstances, I do not find any reason to interfere with the demand of duty.<

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br /> 5. Penalty under Section 76 has also been imposed on the appellant. I find that in the instant case, there is justification for invoking Section 80 of the Finance Act, 1994 to set aside the penalty under Section 76. Consequently, the appeal is partly allowed. Cross-objection filed by the Revenue is also disposed of.
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