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2010 (2) TMI 388 - HC - Service TaxDemand- On the date of the search and seizure operation, the petitioner was compelled to hand over a cheque amounting to Rs. 15 lakhs drawn on the State Bank of India, Kolkata Main Branch, and this was forcibly collected by the raiding officers and the said cheque was also encashed later on. Refund sought on the ground that amount taken under threat and coercion. No provision for compulsory payment of service tax in advance. Liability to pay tax arises only when the same ascertained and not before. Held that- department directed to return impugned amount. Interest payable by revenue if action not taken within 3 months.
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