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2011 (3) TMI 140 - CESTAT, CHENNAIRule 6 (3) of Service Tax Rules - The appellants submits that the appellants were rendering services to the party in relation to a major project and the work for the said party was also being undertaken by several other service providers - It was by mistake invoices were prepared by them in respect of services not rendered by them and paid service tax - On realizing this mistake, they have preferred the refund claim. Even if, refund is not granted, he submits that the appellants should be permitted to adjust the excess paid service tax as the same need not have been paid at all towards liability of service tax for later period in terms of Rule 6 (3) of Service Tax Rules - In as much as an important submission on merits has not been considered by the Commissioner (A), it deem appropriate that the matter is considered afresh by the Commissioner (A).
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