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2009 (8) TMI 150 - HC - Service TaxRefund of deposits - In impugned order it was held that the petitioner was not liable to pay service tax in respect of the civil structures constructed for and on behalf of M/s. Adichunchanagiri Shikshana Trust put to use for education, religious, charitable, health, sanitation and philanthropic purpose, and not for the purpose of profit, in the light of the clarification issued by the Board vide Circular No. 80/10/2004 dated 17-9-2004 - The amounts made over by the petitioner to the revenue, treated as a deposit at the hands of the Government - the question is whether Section 11-B of the Act is attracted to effect refund - Section 11B provides for making a claim to refund duty. Admittedly, the sums deposited by the petitioner is held to be a deposit and not as a duty, therefore, there was no necessity for the petitioner to have made a claim invoking Section 11B of the Act for refund - claim for refund is sustainable
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