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2015 (12) TMI 1555 - AT - Service TaxAdjustment of excess paid service tax – rule 6(3) of STR, 1994 – change of rate of tax – short-payment of service tax – demand of tax, interest and penalty – alternative treatment advance payment of service tax - rule 6(1A) of STR, 1994 – Rules 4A and 4B of STR, 1994 - Held that: - when the assessee paid excess amount of tax to the exchequer, law of the land is very clear under Article 265 of the Constitution of India, which says that “No tax shall be levied or collected except by authority of law.” If Revenue becomes very rigid on strict compliance of the procedure every time and all the time, there could be situations where such rigidness and strictness on the part of the Revenue could become contrary to the provisions of the Article 265 of the Constitution of India. Thus, a liberal interpretation and generous view of these Rules needs to be taken. A combined and liberal view of the Rules is taken, whereunder the adjustment of the excess service tax paid would be allowed during the later period to the appellant assessee – appeal allowed – decided in favor of appellant.
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