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2017 (12) TMI 1029 - AT - Service TaxIneligible availment of advance tax deposited - Rule 6(1A) of the Service Tax Rules, 1994 - Revenue's case is that assessee had not produced the original documents evidencing payment of service tax for the services rendered by them for the period in question. Held that: - intimation of such adjustment was with the Department and at the most it was only a procedural lapse and on account of procedural lapse excess payment made by the assessee cannot be retained by the Government and therefore the action of the Revenue was held to be not sustainable - Moreover the respondent-assessee is a PSU and there is no mala fide intention on the part of the assessee - appeal dismissed - decided against Revenue.
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