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2010 (8) TMI 530 - CESTAT, MUMBAIPenalty - Under section 76 read with Rule 6 - Adjustment of excess service tax paid - It is also submitted by the Respondent that they have intimated to Range Superintendent of such an adjustment but after 15 days and it was only a technical default of the respondent and there is not short payment of service tax - Find that while issuing show cause notice, the department failed to consider the intimation given by the respondent with regard to such an adjustment of excess payment of service tax by them. The Commissioner (Appeals) has rightly held that the respondent have discharged their service tax liability properly by adjusting the excess service tax paid by them and thus there is no question of short payment - The impugned order is upheld and the appeal filed by the revenue is rejected.
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