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2008 (6) TMI 10 - AT - Service TaxRefund claim for Service Tax erroneously collected & paid for the period from October1999 to May 2003, on the ground that the service of pilotage provided at port by them didn’t fall under the category of Management Consultancy Services - Since the service of pilotage is classifiable under ‘Port Services’ w.e.f. 01.07.03, it does not mean that what was paid by them earlier did not constitute service tax but was only a deposit – tax not paid under protest - refund rightly rejected as time barred
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