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2017 (7) TMI 800 - AT - Service TaxRefund claim - rental income from the residential premises - rejection on the ground of time bar - Held that: - the appellant being registered with the departmental authority should have considered of the provisions before discharging the service tax liability and having not claimed the benefit of available notification and after discharging the service tax liability, cannot now claim that the department has withheld the tax which they are not supposed to collect - the first appellate authority has categorically recorded how the appellant is eligible for part of the refund claim - appeal dismissed - decided against appellant.
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