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2009 (4) TMI 82 - AT - Service TaxAppelalnts have adjusted excess payment made in some months against short payments in other months - Admittedly, the applicant was under provisional assessment. Present case does not involve adjustment of dues of one registered unit against another registered unit of the same assessee – therefore, revenue contention that assessee has not taken Central registration u/r 6(4A) and therefore, such adjustment is not permissible, rejected - Prima facie case in assessee’s favour – stay granted
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