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2017 (2) TMI 1079 - CESTAT MUMBAIAdjustment of excess service tax paid in advance - Rule 6(1A) applicable or not? - Held that: - provisions of Rule 6(1A) 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 - it can be seen that the said Service Tax has not been paid as advance on his self assessment - 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. Appeal disposed off - decided partly in favor of appellant.
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