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2018 (4) TMI 1500 - AT - Service TaxAdjustment of the Service Tax paid in excess - Rule 6(3) of Service Tax Rules, 1994 - denial on the ground that the said adjustment does not fall within the ambit of Rule 6(4B) of Service Tax Rules - Held that: - there is no dispute as to the fact that the amount of amount of ₹ 2,71,84,170/- has been paid in excess, adjustment thereof is possible under provisions of Rule 6 of the Service Tax Rules. Similar issue came up before the Tribunal in the case of Central Mine Planning and Design Institute [2014 (7) TMI 830 - CESTAT NEW DELHI], wherein the Bench recorded that Rule 6(3) is applicable not only to the case of excess payment of service which can be made good in subsequent period and but also to the case where taxable values are not ascertainable for longer period. It was also held that sub-rule 6(3) is not dependent on provision of sub-rule 6(4). Appeal allowed - decided in favor of appellant.
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