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Commissioner of Service Tax, Bangalore Versus Khoday Breweries Ltd.

2015 (9) TMI 307 - CESTAT BANGALORE

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 investiga .....

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udication order and not from the date of deposit of the amount. Therefore I do not find anything wrong in the impugned order - Decided against Revenue. - ST/2465/2011-SM - Dated:- 10-3-2015 - B S V Murthy, Member (T),J. For the Appellant : Mr N Jagdi .....

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tered 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 adjud .....

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course of investigation. The original adjudicating authority rejected the refund claim and on an appeal filed before the Commissioner (Appeals), the learned Commissioner (Appeals) allowed the appeal. 3. The learned AR submits that the appellant had p .....

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er (Appeals) has relied upon the decision reported in 2549 of 2010 wherein it was held that if an assessee was forced to make a payment and payment made by the assessee was not voluntary, such payment can be treated as one made under protest and cann .....

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