Adjustment of Excess Service Tax Allowed u/r 6 for Future Liabilities, Enabling Offset of Overpayments.

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....Adjustment of excess amount of Service Tax paid in earlier months in the succeeding months - whether the adjustment made by the appellant on the excess payments made by them under the provisions of Rule 6 of the Service Tax Rules for payments of service tax, a liability that arose subsequently? - Adjustment allowed - AT....