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2018 (5) TMI 1235 - AT - Service TaxShort payment of service tax - adjustment between excess and short payment cannot be done denied on the ground that the procedure prescribed in this regard in the Service Tax Rules has not been complied with - Held that: - It is settled position of law that substantial benefit cannot be denied for failure to comply with certain procedural conditions. In principle there can be no objection to the adjustment of Service Tax short paid and excess paid. However, the same needs to be supported by a verification of the relevant records regarding payment of Service Tax - matter remanded to the Adjudicating Authority for allowing such adjustment and finalize the matter of demand, if any - appeal allowed by way of remand.
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