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2012 (6) TMI 299 - CESTAT, NEW DELHIAdjustment of excess payment made for one period in respect of tax liability for future period – Held that:- Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against future tax liability under rule 6(4A) and 6(4B) of the Service Tax Rules, 1994. Even though these rules were not in force at the material time and therefore are not applicable to the case at hence, considering the spirit of the amended rules and the fact that the appellant is a public sector unit and the entire amount of tax has been paid by adjustment. However, appellant public sector unit is cautioned that they should follow the legal provisions strictly in future and any contravention will be seriously viewed. Appeal is allowed
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