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2013 (11) TMI 348 - CESTAT CHENNAIAdjustment excess tax paid under Rule 6(3) - Stay application - Subsequently, they recognized that actual telephone service was being provided by M/s. Aircel Cellular Limited, and they were also paying service tax on the same service. So the applicant paid the consideration along with service tax to M/s. Aircel Cellular Limited, by way of credit notes. However, they adjusted the excess payment made in by them to government against tax due for subsequent months in terms of Rule 6 (3) of Service Tax Rules, 1994. - Held that:- Prima facie, we are of the view that there is no loss of revenue involved in this particular case. Since in a similar matter, the Tribunal has already remanded the case to the lower authority for de-novo adjudication it is proper that this appeal is admitted without any pre-deposit. It is so ordered. Further there shall be stay on collection of such dues during pendency of the appeal - Stay granted.
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