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2019 (6) TMI 268 - AT - Service TaxAdjustment of excess payment of service tax made - whether any excess payment made by the assessee of service tax and the same adjusted in subsequent months from the output tax payable, whether the revenue authority justified in objecting to such adjustment on the ground that in view of rule 6(4) of the service tax rules such adjustment could have been done only in the immediately subsequent month and not after a gap of 34 months? HELD THAT:- Sub rule 4A was substituted by notification No. 1 of 2007 – ST dated 1 March 2007 with effect from the same date. The appellant is entitled to make adjustment for excess tax paid and there is no such restriction under the scheme of the act read with the rules. Adjustment allowed - appeal allowed - decided in favor of appellant.
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