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2014 (2) TMI 1127 - CESTAT NEW DELHIWaiver of service tax - Adjustment of Excess tax paid - Held that:- there is no provision under the Finance Act or under Service Tax Rules which provides such adjustment. The adjustment is provided only under Rule 6(3) of Service Tax Rules where the taxable service was not provided. In the present case applicant provided service and short paid the tax. In these circumstances, I find that applicant has not made out a total waiver of the amount of service tax - Conditional stay granted.
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