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2017 (5) TMI 1758 - AT - Service TaxBenefit of self-adjustment of the demand of service tax against the refund admissible to the appellant - excess paid service tax - HELD THAT:- It appears that matter is covered by the Tribunal’s decision in case of DELL INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, BANGALORE [2015 (12) TMI 1555 - CESTAT BANGALORE], where Tribunal has inter alia observed that if excess payment of tax in a month is not on account of reasons involving interpretation of law, taxability, classification, valuation or applicability of exemption notification and is purely on account of inability of the assessee to exactly determine the total amount collected during the month against the bills raised as a result of which he had determined his tax liability on estimation basis, the excess amount of tax paid during the month can be adjusted against his tax liability during other months and in this regard, there cannot be any monetary limit. There is no merit in the appeal filed by the Revenue - Appeal dismissed.
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