TMI BlogRefund of service tax paid under protest - provisional assessment or not - The assessment cannot...Refund of service tax paid under protest - provisional assessment or not - The assessment cannot automatically turn provisional in absence following due procedures as prescribed under Rule 6 of Service Tax Rules. Since the assessment cannot be termed provisional in the instant case, the refund claimed by the respondent is clearly barred by limitation - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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