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2015 (9) TMI 307 - CESTAT BANGALORE

2015 (9) TMI 307 - CESTAT BANGALORE - TMI - Denial of refund claim - Amount paid under protest - relevant date - period of limitation - GTA service and business auxiliary service - Held that:- appellant had paid the amount during the course of investigation on the advice given by the investigating officer (it might be force) and after adjudication process, if the demand is dropped, the amount deposited has to be considered as pre-deposit or a deposit. Therefore in this case also, the limitation .....

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ief, are as under: An offence case was registered against the assessee on the ground that they had not paid service tax on GTA service and business auxiliary service (BAS). The total amount of demand came to be ₹ 33,42,745/-. After investigation, show-cause notice was issued and in adjudication, demand in relation to BAS amount to ₹ 32,24,685/- was dropped. After the adjudication order was passed dropping the demand for service tax on BAS, the assessee filed a refund claim claiming r .....

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