2001 (8) TMI 3

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..... t semester.
[Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to adjustment of excess amount of service tax paid during the period 16-10-1998 to March, 1999 and the amount involved is Rs. 3,10,849/-. The assessee without following the proper procedure took credit of Rs. 3,10,849/- while filing the returns for the period from April, 1999 to September, .....

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..... irly agrees that there is no dispute that the excess payment has been made during the period from 16-10-1998 to March, 1999 and it has been adjusted by the assessee thereon in the subsequent period. 3. Shri S.K. Pahwa, ld. Advocate submits that the department has accepted the returns for the period from April, 1999 to September, 1999 wherein the adjustment has been made by the assessee. It was no .....

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