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2018 (8) TMI 621 - AT - Service TaxRefund of Service Tax paid - Time Limitation - Section 11B of the Central Excise Act, 1944 - Held that:- The amount of Service Tax paid by the appellant during the disputed period had also been deposited by such service provider in the Central Government account. Since such service provider has not served any food or beverages in a restaurant, eating joint or a mess and provided altogether a different taxable service to the appellant within its factory premises, the condition no. 19 prescribed in the notification dated 20.06.2012 have not been fulfilled, for claiming refund benefit of Service Tax paid by the service provider. Refund not allowed - appeal dismissed - decided against appellant.
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