2008 (3) TMI 70

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....pearing for the Appellants states that for the month of December, 2004, the Appellants have paid Service Tax on behalf of four other Service Tax providers to the extent of Rs. 92,000/- (Rupees Ninety two Thousand only), but later on they came to know that those Service Tax providers themselves have separately paid the Tax amount. Under the circumstances, the Appellants adjusted the amount of Rs. 9....

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....e Department has at no stage advised the Appellants to claim a refund for the excess amount paid instead of making adjustments on their own. I also find that the impugned show cause notice has been issued after one year on 28-3-2006. I find that the Authorities below have strictly interpreted the said Rule 6(3) to hold that the adjustment made by the Appellants is not covered under the Rule. At th....