Suo-Moto adjustment of excess service tax paid with the subsequent liability without adhering to...

Suo-Moto adjustment of excess service tax paid with the subsequent liability without adhering to provisions of Rule 6(4A) and 6(4B) of Service Tax Rules, 1994 - strict interpretation and denying adjustment would result in unjust enrichment of the Revenue which can never be the intention of the Rule. - AT .....

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