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2012 (9) TMI 139 - AT - Service TaxNon adjustment of excess service tax paid with service tax liability in the subsequent period - Held that:- As the adjudicating authority has himself accepted the ST-3 returns clearly indicating the adjustments being made by the appellant regarding the excess payment towards the subsequent liability, the show cause notice dated 15.10.09 seeking to demand the service tax liability during the material period in question is blatantly time barred - in favour of assessee.
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