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2010 (6) TMI 344 - CESTAT, BANGALORERefund - assessee had rendered taxable service classifiable under the category 'Consulting Engineer' - assessee paid the amount Subsequently, a show cause notice was issued - Held that: - Deposit of an amount made towards an alleged liability cannot be held as payment of duty - amount involved was a deposit; it did not acquire the character of service tax - order was passed in favour of the assessee beyond the period of limitation to claim refund from the date of payment of the amount - appellant could not have claimed refund within the prescribed period of limitation - appellant is entitled to relief consequent to the impugned order holding that it was not liable to pay service tax found due from it by the Assistant Commissioner. The appeal is allowed
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