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2013 (6) TMI 202 - AT - Service TaxRefund - rejection of refund claim on the ground that amount received was treated as cum-duty value as per alternative plea in the appeal - payment of service tax under protest during investigation - held that:- When the Service Tax has been paid under protest and as per invoice raised by the appellant shows that no Service Tax has been collected from their foreign clients, the appellant is entitled for refund of entire Service Tax paid by them under protest. The issue of taxability of Service Tax have been settled in favour of the appellant holding the appellant is not required to pay Service Tax. - Therefore, considering the alternate plea taken at the time of issue taxability of service has no relation while considering refund claim. Therefore, considering the alternate plea taken at the time of issue taxability of service has no relation while considering refund claim. The invoices produced before me clearly show that the appellant has not collected any Service Tax. - Refund allowed - Decided in favor of assessee.
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