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2017 (4) TMI 753 - AT - Service TaxSuo motu adjustment of tax - the payment of excess service tax paid had been adjusted by the appellant for future payment - Held that: - during the relevant period i.e. April, 2006 to September, 2006, there is no bar of excess service tax paid by the appellant for adjustment. The only reason of denial of the adjustment by the ld. Commissioner (Appeals) is that as per amendment in Service Tax Rules w.e.f. 1-3-2007, such adjustment is not permissible. Admittedly, these rules have come into force after the impugned period. Therefore, such amendment to the rules is not applicable to the facts of this case. Appeal allowed - decided in favor of assessee.
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