Excess Service Tax Adjustment Requires Clear Advance Payment Intent; Rule 6(1A) Not Applicable, Rule 6(4B) Benefit Allowed.

Adjustment of excess service tax paid in advance - the intention of paying advance should be made clear immediately after the payment - it can be seen that the said Service Tax has not been paid as advance on his self assessment - Rule 6(1A) is not applicable - benefit of Rule 6(4B) has been allowed by Commissioner (Appeals) - No interference - AT .....

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