2011 (3) TMI 140

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....eal against the order of the Commissioner (A) No. 13/2010 dated 28.01.2010.   2. Heard both sides.   3. The appellant is a registered service provider. They have under taken certain services to M/s. AEGIS CRM Solutions Pvt. Ltd. (herein after referred to as the party). It is claimed that by mistake they have raised four invoices claiming service charges from the said party and also....

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..... It was by mistake invoices were prepared by them in respect of services not rendered by them and paid service tax. On realizing this mistake, they have preferred the refund claim. Even if, refund is not granted, he submits that the appellants should be permitted to adjust the excess paid service tax as the same need not have been paid at all towards liability of service tax for later period in t....