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2019 (7) TMI 573 - AT - Service TaxRefund claim - works contract or not - services provided by them to Ghaziabad Development Authority - time limitation - HELD THAT:- The deposit of dues was during the period 11-13 December, 2010, the challan have clearly mentioned payment of duty under protest. It seems to be an uncalled behavior of any reasonable prudent person to withdraw the protest immediately on the next date of payment i.e. on 14/12/2010 unless there is a specific reasons to do so. The explanation offered by the appellant that they were directed to do so by the range authorities seems plausible explanation. Apart from fact that there is no evidence of receipt of the said letter in the office of the Superintendent or Assistant Commissioner, the said letter has to be interpreted as being under coercion and pressure from the Revenue and not from free will of the appellant. As such, the duty having been deposited under protest in the challans itself, the refund claim cannot be held to be barred by limitation. The said aspect requires verification and examination by the Lower Authorities from the contracts entered between the two as also from the certificate issued by the Ghaziabad Development Authority read with definition of works contract - Appeal allowed by way of remand.
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