Adjustment of excess paid service tax – rule 6(3) of STR, 1994

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....nd the circumstances cited by the appellant, when the assessee paid excess amount of tax to the exchequer, law of the land is very clear under Article 265 of the Constitution of India, which says that "No tax shall be levied or collected except by authority of law." If Revenue becomes very rigid on strict compliance of the procedure every time and all the time, there could be situations where suc....