2017 (4) TMI 753

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llant for adjustment. The only reason of denial of the adjustment by the ld. Commissioner (Appeals) is that as per amendment in Service Tax Rules w.e.f. 1-3-2007, such adjustment is not permissible. Admittedly, these rules have come into force after the impugned period. Therefore, such amendment to the rules is not applicable to the facts of this case. Appeal allowed - decided in favor of as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appellant was not required to pay service tax for the services provided to Bhopal Memorial Hospital and Research Centre, the appellant adjusted the payment of service tax to be paid by them during the period April, 2006 to September, 2006. The self-adjustment of the service tax paid by the appellant was denied by the lower authorities. Aggrieved with the said order, the appellant is before me. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X