Refund Granted for Wrongly Paid Service Tax on Property Rent; Section 11B Limitation Period Not Applicable.

Refund of service tax paid wrongly under the category of renting of immovable property - A tax wrongly realized or paid on in excess of what is permissible in law, is a realization made outside the provisions of the Act. - Period of limitation u/s 11B of the Central Excise Act, not applicable in this case. .....

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