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2013 (1) TMI 575 - AT - Service TaxService tax paid under protest - Refund of tax paid under protest - Whether the deposit of service tax was under protest or not - Appellant manufacturing country liquor for other – Business auxiliary services - Revenue demand Service Tax - Tax paid under protest – Subsequently there were decisions of various High Courts laying down that such activity is a manufacturing activity and will not attract Service Tax - Appellant claimed refund of service tax paid by them - Held that:- It has to be taken as if the payment for the past period was also under protest. This conclusion is further strengthened from para-5 of the above letter which uses the expression ‘paid under protest’. Admittedly the word ‘paid’ has to refer to service tax which is deposited by the appellant and the only deposit is for the period April, 2008 to June, 2008. As such it can be very clearly concluded that it was the entire deposit which was under protest and the said letter cannot be segregated into two different parts. Issue of limitation would not come into play. Order set aside – In favour of assessee
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