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    <title>2014 (7) TMI 625 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the adjustment of excess service tax paid for one financial year against the liability for another year. The Tribunal rejected the revenue&#039;s argument on the reverse charge mechanism&#039;s applicability and held the demand for service tax as time-barred.</description>
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    <pubDate>Fri, 27 Jun 2014 00:00:00 +0530</pubDate>
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      <description>The Tribunal ruled in favor of the appellant, allowing the adjustment of excess service tax paid for one financial year against the liability for another year. The Tribunal rejected the revenue&#039;s argument on the reverse charge mechanism&#039;s applicability and held the demand for service tax as time-barred.</description>
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