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2016 (1) TMI 68 - AT - Service TaxRefund of service tax - period of limitation - whether protest is required to submitted at every time of making payment of service tax - Held that:- there was a continuing deemed protest by the appellant for the service tax paid for the subject services namely authorized free services for the automobiles sold under warranty and the charges for the said warranty of services had been taken from the customers at the time of sale/purchase of the vehicles and on which amount sales tax/VAT had been paid to the State Govt Authorities. When the department has already paid the refund amount for the same services for the two periods as the service tax was not chargeable, it is not understood why the department had been insistent on separate written protest for each payment against the said services which were not liable for payment of service tax. The appellant is entitled to this refund of this amount of service tax, which was not due to the exchequer. - Decided in favor of assessee.
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