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2011 (8) TMI 222 - CESTAT, AHMEDABADDemand - Rule 4B(ii) of Rule 6 of Service Tax Rules, 1994 - This is a case of advance payment of service tax for the service already rendered but payment not received. It is settled law that service tax cannot be recovered in respect of the same service twice - In fact, it was a practice in Central Excise department to require the assessee to debit in PLA in the month of March 2008 even in respect of the goods not cleared. Subsequent clearances against these payments can not be called as adjustment. If the assessee makes an advance payment towards service rendered, the service tax cannot be demanded once again - Nevertheless, this was an omission on the part of Central Excise officers but the fact remains that the assessee has only made statement that there was an excess payment in the month of April 2008 and no documentary evidence to support this statement was made - Decided in favor of the assesee by way of remand to adjudicating authority
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