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2018 (6) TMI 1360 - AT - Service TaxAdjustment of excess service tax paid against the service tax due - Rule 6(3) of the STR - whether such adjustment of excess payment of service tax permissible or not? - Held that:- The provisions of Rule 6(3) of the STR, 1994 are not applicable in the present case whereas the provisions of Rule 6(4A) and 6(4B) of the Service Tax Rules, 1994 are applicable - Though the provisions of Rule 6(4A) and 6(4B) are inserted subsequently but they are applicable retrospectively considering the fact that the appellant is a public sector undertaking and has paid the entire amount of service tax by way of adjustment of excess payment of service tax towards short payment and there is no further liability on the part of the appellant. Appeal allowed - decided in favor of appellant.
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