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2010 (3) TMI 357 - AT - Service TaxShort payment of service tax- adjustment- in this case the appellant make the excess payment of tax and the department reject the adjustment of this excess amount on the ground that the adjustment were not available earlier to 01.03.2007 and that appellant being service receiver cannot avail such adjustment. Commissioner (Appeals) allowed the appeal and set aside the order-in-original relying upon various decisions. Held that- Where an assessee has paid to the credit of Central (3) Government service tax in respect of a taxable service, which is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him (calculated on a pro rata basis) against his service tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received thus, Commissioner (Appeals) order is proper and correct and does not suffer from any infirmity. Appeal filed by the revenue is rejected.
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