2010 (6) TMI 158

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....oti Balasundaram, Vice-President Adjustment of excess payment of service tax paid for services rendered to SEZ towards subsequent payment of service tax for the period from October 2005 to March 2006 is objected to by the department in this appeal on the ground that adjustment is provided for only under Rule 6 (3) of the Service Tax Rules and the provisions of the above Rule are not applicable ....