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2017 (12) TMI 30 - AT - Service TaxAdjustment of excess service tax amount paid in discharging their liability - Rule 6(4A) and 6(4B) of Service Tax Rules, 1994 - Held that: - the issue of adjustment of excess amount of service tax paid during particular period and its adjustment in subsequent quarters has been considered by this Tribunal in Plantech Consultants Pvt. Ltd. s case, [2015 (11) TMI 1356 - CESTAT MUMBAI], where it was held that amount which was paid in excess, is neither the service tax nor an amount which was payable by the appellant, therefore in any case the said amount cannot be permitted to be retained by the government, adjustment to be allowed. There is no dispute of the fact that the Appellant had paid the excess amount of service tax during the period April 2008 to March 2009 by debiting twice for the same amount of service tax liability in their books of accounts - there is no merit in the contention that not following the procedures laid down in the said Rules would debar the Appellant from adjusting the excess service tax paid, in subsequent quarters, towards their service tax liability. Appeal allowed - decided in favor of appellant.
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