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2013 (4) TMI 459 - AT - Service TaxGTA services - service tax demand - appellant plea of adjustment as he had deposited an excess amount of Service Tax in the month of March 2006, March 2007 and December 2007 which were to be adjusted in the months of April, 2006 to September, 2006, April, 2007 and January, 2008 respectively - the benefit of Rule 6(3) does not stand extended for the period April, 2007 onwards by referring to the provisions of Rule 6(4B)(iii) - Held that:- Going through the said Rule 6(4B)(iii) which lays down that in a case other than specified under clause (ii), the excess amount paid by adjustment with monetary limit of Rs. 50,000/- for a relevant month or quarter, however, Rule 6(3), under which relief stand granted to the appellant for the previous period, continues to remain on statute. The benefit of said provisions would be available to the appellant for adjustment of excess payments as even for the subsequent period all the conditions of said Rule 6(3) stand fully specified by the appellant. As such, reference to the provisions of Rule 6(4B)(iii) was not called for. Allow the appeal with consequential relief to the appellants.
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