Service Tax Adjustment Across Multiple Months Deemed Lawful u/s 13 of General Clauses Act 1897.

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....Short payment of Service tax in the month of July, 2011 due to the adjustment of service tax paid in excess in the month of May, 2011 - Section 13 of the General Clauses Act, 1897 provides that singular include the plural. Accordingly, month includes months - Self adjustment is in order - AT....