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2017 (7) TMI 171 - AT - Service TaxWrong payment of duty - Self adjustment of service tax - Rule 6(4A) and 6(4B) of the Service Tax Rules - demand has been confirmed solely on the ground that the adjustment under Rule 6(4B)(ii) cannot be done after the month/ quarter immediately succeeding the month or quarter the mistake happened - Held that: - similar issue decided in the case of M/s. Jubilant Organosys Ltd. Versus CCE, Meerut-II [2014 (10) TMI 138 - CESTAT NEW DELHI], where it was held that adjustment of service tax paid in excess in certain months towards the service tax liability of the subsequent months cannot be denied on such technical grounds - there is no question regarding double payment of service tax. In these circumstances, the grounds on which demand has been raised become procedural grounds - demand set aside - appeal allowed - decided in favor of appellant.
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