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2013 (11) TMI 238 - CESTAT MUMBAIAdjustment of service tax paid paid in excess - self adjustment under Rule 6(3) of service tax Rules, 1994 - revenue contended that adjustment can be done in respect of the service which is not provided by the service provider and the amount of service tax has been refunded to the person from whom it was received. In the present case the applicants were giving some volume discounts and other rebates and such amounts were adjusted against the payment of service tax for subsequent period, which is not permissible. - Held that:- the adjustment is not in respect of services which are not provided rather it is by way of discounts and rebates. In view of this, prima facie the applicants have not made out a case for total waiver of service tax - stay granted partly.
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