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2019 (2) TMI 683 - AT - Service TaxAdjustment of excess paid service tax against future liability - Rule 6(3) of the Service Tax Rules, 1994 - Held that:- There are no merits in the contention of the learned C.A. for the appellant on going through the relevant credit note No.007/2014-15 dated 23.9.2014, invoice No.009/2013-14 dated 29.3.2014 and the agreements between the appellant the service recipient - To provide an opportunity to the appellant, the matter is remanded to the adjudicating authority so as to enable them to place all the relevant documents in support of their claim that excess service tax was paid by them during the relevant period and the adjustment was admissible to them since not against written off bad debts. Appeal allowed by way of remand.
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