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TMI Blog2013 (1) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue demand Service Tax - Tax paid under protest – Subsequently there were decisions of various High Courts laying down that such activity is a manufacturing activity and will not attract Service Tax - Appellant claimed refund of service tax paid by them - Held that:- It has to be taken as if the payment for the past period was also under protest. This conclusion is further strengthened from pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for M/s. Shamli Distillery Chemical Works w.e.f. 1-4-2008. As the position during the relevant period, i.e., April, 2008 to June, 2008, was not clear, the appellant was not paying any service tax. Revenue entertained a view that such manufacture on behalf of other would amount to service provided under the category of business auxiliary services and is liable to service tax. The appellant vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax for the period April, 2008 to June, 2008. As such the Revenue contended that the refund application filed in 2010 was barred by limitation. 3. Commissioner (Appeals) accepted the above stand of the Revenue and confirmed the demand accordingly. Hence the present appeal and stay application. 4. The only dispute required to be resolved in the present matter is as to whether the deposit of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onclusion is further strengthened from para-5 of the above letter which uses the expression paid under protest . Admittedly the word paid has to refer to service tax which is deposited by the appellant and the only deposit is for the period April, 2008 to June, 2008. As such it can be very clearly concluded that it was the entire deposit which was under protest and the said letter cannot be seg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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