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2011 (7) TMI 946 - AT - Service TaxDemand - Adjustment of excess duty - Rule 6(3) of Service Tax Rules, 1994 - Even though amended rules were not in force at the material time and therefore are not applicable to the case at hand, 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 - Appeal is allowed
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