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2017 (5) TMI 1199 - AT - Service TaxRefund claim - Club or Association Service - fees collected for issuing Country of Origin certificate to its members - duty paid under protest - denial of refund on the ground that the exemption u/s 96 (J) (1) of FA, 2011 is applicable only to membership fee collected by a Club or Association and that it does not apply to fees collected for issuing Country of Origin certificate to its members Held that: - Marking of protest is a message to the department that there is a dispute in payment of tax. In such circumstances, it is for the department to issue a SCN and initiate proceedings for determination of tax as provided u/s 73 of the FA, 1994 - In the present case, no such SCN has been issued and thereby the appellants have been deprived of their right to contest the demand. The ground for rejecting the refund claim as stated in the deficiency memo is that the appellant is liable to pay the service tax for the period 2006-07 and 2007-08. When there has been no determination of the amount due after raising a dispute, the department cannot unilaterally determine that the amount is due and retain the same. The amount paid thus becomes an amount paid by mistake. The appellants are therefore eligible for refund. Appeal allowed - decided in favor of appellant.
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