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2019 (1) TMI 1384 - AT - Service TaxSuo-moto Adjustment of excess service tax paid - appellant had adjusted an amount of ₹ 5,67,000/- and ₹ 15,00,000/- in the months of December, 2013 and March, 2014. The adjustment was on account of excess service tax paid in the months of March and April 2011 - Rule 6A of the Service Tax Rules, 1994 - Held that:- The issue arising out of the present appeal is no more res integra in view of the Co-ordinate Bench of this Tribunal in the case of Schwing Stetter (India) Pvt. Ltd. [2016 (6) TMI 239 - CESTAT CHENNAI], where it was held that Section 13 of the General Clauses Act, 1897 provides that singular include the plural. Accordingly, month includes months. Further the various case laws relied on by the appellants are squarely applicable to the facts of the present case. The excess amount paid in the month of May, 2011 adjusted by the appellants in the subsequent months tax liability is absolutely in order. The impugned order passed by the learned Commissioner (Appeals) in upholding the adjudged demand against the appellant cannot be sustained for judicial scrutiny - appeal allowed - decided in favor of appellant.
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