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Service Tax - Highlights / Catch Notes

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Refund of Service Tax - amount was paid under protest or not - ...

Service Tax

September 9, 2022

Refund of Service Tax - amount was paid under protest or not - The fact that the appellant claimed refund itself shows that the remittance which was subsequently claimed as refund was not paid in accordance with law and hence, the same would partake the character of an amount being paid under protest or the same being paid by mistake, which aspect has been considered in the above ruling of the Hon’ble jurisdictional High Court. - AT

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