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Tribunal Reconsiders Case on Adjusting Excess Service Tax Payments Against Short-Paid Tax u/r 6(4A) of 1994 Rules.

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....Adjustment to the excess payment of service tax with the short paid tax - Rule 6(4A) of the Service Tax Rules, 1994 - Tribunal granted the relief based on Chart shown by the assessee, which was not produced before the adjudicating authority - Order set aside - Matter restored before Tribunal.....