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2016 (10) TMI 307 - AT - Service TaxSuo motu adjustment of excess payment of service tax made in October, 2008 with subsequent service liability - procedural violation - Demand alongwith interest and penalty -Held that:- there is no dispute that the appellants have paid excess service tax during the period from April, 2008 to September, 2008. Therefore, they are eligible for getting back the excess amount paid, either by way of refund or by adjustment. The appellants choose to re-adjust the same suo motu. It is apparent that they have not followed the procedures in this regard. However, the fact remains that they were entitled for the amount. Therefore, demand of service tax of the said amount is not sustainable. Consequently, imposition of equivalent penalty under Section 78 is also not sustainable. However in the fitness of things, it would be appropriate that the appellants are given a warning that they should follow the procedures in such respects and Revenue will be at liberty to quote this warning in case of any further violations by the appellants in such respects. - Appeal disposed of
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