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2019 (8) TMI 548 - AT - Service TaxAdjustment of the excess paid towards the tax liability of subsequent months - the claim of the appellant for adjustment rejected only on the ground that the appellant’s claim for adjudication was not in accordance with Rule 6 (4A) of the Service Tax Rules, 1994 - HELD THAT:- I do not find that such a request for adjustment should be made only in the immediately following calendar of month/quarter and hence, I agree with the contentions of the Learned Consultant. If a hypothetical situation is considered where such excess tax paid is more than the tax liability of the succeeding month/quarter, the only and most natural consequence is that the balance remaining would have to be invariably carried forward, to be adjusted in the subsequent succeeding month/s. Thus, the interpretation drawn by the adjudicating authority which is approved by the Commissioner, the First Appellate Authority cannot sustain - appeal allowed.
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