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2008 (3) TMI 70 - AT - Service TaxAssessee paid Service Tax on behalf of four other Service Tax providers, but later on they came to know that those Tax providers themselves have separately paid the Tax – excess payment of tax – Appellants adjusted the amount of Rs. 92,000 paid in excess in Dec. 2004 while paying tax amount for the month of Feb. 2005 – Department should have advised the Appellants to claim a refund for excess amount – lenient consideration is called for to allow such an adjustment – appeal allowed
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