Appellant Must Seek Refund for Excess Service Tax Paid in 2013-14; Adjustments Across Periods Not Allowed.

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....Adjustment of excess paid service tax from the liability of another period - if the contention of the appellant is accepted that they have paid excess service tax in the returns filed for the period 2013-14 then the only course left to him is to seek refund of the same. There is no provision of adjustment of excess payment of service tax of one period towards the liability of the other period. - AT....