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2011 (9) TMI 828 - CESTAT, CHENNAISuo motu adjustment of excess service tax paid – Rule 6(4A) of the Service Tax Rules, 1994 - Held that:- Noting that the rule provides for suo motu adjustment and also noting that the excess payment could be adjusted only on 28.06.2007 by the issue of a Credit Note, and adjustment was made almost immediately thereafter, unconditional waiver of pre-deposit
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