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    <title>2017 (10) TMI 503 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore allowed the appeal by M/s. BSNL against Order-in-Appeal No.150/2006 dated 18.5.2006. The Tribunal found that the adjustment of excess service tax paid against subsequent short-payment was permissible under Rule 6(3) of the Service Tax Rules, 1994. The matter was remanded to the original adjudicating authority for a fresh decision within four months, with a personal hearing granted to the appellant. The judgment was delivered on 01.09.2017.</description>
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      <link>https://www.taxtmi.com/caselaws?id=349348</link>
      <description>The Appellate Tribunal CESTAT Bangalore allowed the appeal by M/s. BSNL against Order-in-Appeal No.150/2006 dated 18.5.2006. The Tribunal found that the adjustment of excess service tax paid against subsequent short-payment was permissible under Rule 6(3) of the Service Tax Rules, 1994. The matter was remanded to the original adjudicating authority for a fresh decision within four months, with a personal hearing granted to the appellant. The judgment was delivered on 01.09.2017.</description>
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