2011 (9) TMI 828

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....n for waiver of pre-deposit of service tax of Rs.1,96,649/- together with interest - the demand stands confirmed as a result of holding that it was not permissible for the assessees to make suo motu adjustment of excess tax paid, for the reason that while the excess payment was made by them in Oct.'06, suo motu adjustment was carried out only in June,'07 and the adjustment was not towards service ....