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    <title>Appellant Allowed to Adjust Excess Service Tax if Refunds Made to Initial Customers Under Specific Conditions.</title>
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    <description>Adjustment of the amount of service tax - No value of service or service tax had been realised by the appellant from the customers - appellant was entitled to adjust the service tax paid in excess if it had refunded the value of taxable service and service tax thereon from whom it was received. - AT</description>
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