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2016 (2) TMI 1014 - AT - Service TaxRefund claim - export of services - Business Auxiliary Services - rejection on account of Time Bar - Held that: - the appellant was not a liable to pay service tax at all. Therefore, the amount paid by the appellant towards service tax is not service tax, consequently, the provisions of Section 11B of the Act are not applicable - appellant entitle to refund - appeal allowed - decided in favor of appellant.
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