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    <title>Service Tax Adjustment: Credits in Books Under Intermediary&#039;s Name Are Not Refunds u/r 6(3.</title>
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    <description>Adjustment of service tax liability under Rule 6(3) - refund of amount received towards taxable services - The contention that credits made in the books of accounts of the assesse in the name of an intermediary do not amount to refund to the intermediary could not be accepted - AT</description>
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