2007 (3) TMI 70

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..... notice. Therefore, the appeal is taken up for disposal. 2. The revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) allowed suo motu adjustment of service tax and the Commissioner (Appeals) followed the earlier Order No. 82/CE/CHD/2005 dated 28-2-2005. 3. We find that the revenue appeal filed against Order-in-Appeal No. 82/CE/CHD/2005 dated 28-2-2005 is alrea .....

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..... to their customers. The respondent paid the service tax to DOT. Therefore, the respondents are not entitled for any adjustment in terms of Rule 6(3) of Service Tax Rules, 1944. In view of the clear provisions of the rule, the finding of the Commissioner (Appeals) whereby such adjustment was allowed is not sustainable and set aside." In view of the above decision, the impugned order is set aside .....

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