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2017 (8) TMI 1173 - CESTAT NEW DELHISuo-moto adjustment of excess amount of service tax paid - Adjustment of such excess amount was objected by the Department on the ground that the adjustment entry was made after 2 months and that no intimation to that effect was furnished before the Department within a period of 15 days from the date of such reversal - Rule 6 (4B) (iv) of the Service Tax Rules 1994 - Held that: - On perusal of the said rules it reveals that there is no specific mention that the adjustment has to be done on monthly basis. Further, non-filing of intimation within 15 days time is a procedural lapse. With regard to belated filing of the intimation before the Department, the same is procedural lapse - appeal allowed - decided in favor of appellant.
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