2009 (1) TMI 737

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..... is involved in both these applications, therefore, both the applications are taken up together for disposal. Heard both sides and perused the records. 2. The issue involved is whether excess amount of service tax deposited by the applicant could be eligible for adjustment against the service tax liability of the subsequent month is permissible in the Finance Act, 1994 and Rules thereunder. Tax .....

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