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2001 (11) TMI 3 - AT - Service TaxService Tax (1) Refund (2) Limitation (3) Provisional deposit (4) Payment of service tax through TR-6 challans
The appellant, engaged in outdoor advertising, collected service tax from clients but could not refund it as claimed due to time-bar under Section 11B of the Central Excise Act. The Tribunal rejected the appeal, upholding the lower authorities' decision.
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