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2014 (7) TMI 114 - CESTAT MUMBAISuo moto adjustment of excess service tax paid - denial for adjustment with future payments - Held that:- A plain reading of the Rule 6(3) shows that if the assessee has paid Service Tax during the particular period for which they have not provided the service to the client and the said Service Tax paid to the department has been either refunded to the client or not collected, in that situation, the excess payment of Service Tax can be adjusted for future payments - if adjustment of excess service tax is not allowed for future payments, the provisions of Rule 6(3) ibid shall become otiose and non-implementable. As the fact that the excess payment is not in dispute and same has been adjusted for the future liability of Service Tax by the appellant, therefore, to pay Service Tax is only an exercise which created hurdle in the smooth functioning of imposition and collection, as held by the Tribunal. Therefore, the adjustment can be allowed - Following decision of Nirma Architects & Valuers [2005 (10) TMI 4 - CESTAT - New Delhi] - Decided in favour of assessee.
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