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Facts:
The appellants adjusted excess service tax paid earlier was objected by service tax department. Relying on various Tribunal decisions, the appellants contested that service tax was not collected by them from their clients and they had complied with Rule 6(3) of Service Tax Rules, 1994 and therefore, such adjustment of excess service tax paid was justified. The Department submitted that the case was not covered by Rule 6(3) and that the appellants should have filed a refund claim for claiming back such excess payment.
Held:
Delhi Tribunal in case of Nirma Architects & Valuers 2006 (1) STR 305 (Tri.) had held that if adjustment of excess Service tax paid would not be allowed against future payments, Rule 6(3) would become redundant. Relying on the said decision, Tribunal allowed such adjustment of undisputed excess Service tax paid.
