TMI BlogRefund of Service tax paid under protest - legal consultancy services received for winding up of...Refund of Service tax paid under protest - legal consultancy services received for winding up of business - business entity or not - Merely because the appellant is still registered under the Companies Act and has not get the said registration cancelled does not mean that they are carrying out business activity. It is nowhere the case of the Revenue that the appellant is indulged into any activity relating to its business after the year 2008. The learned Commissioner has specifically recorded in..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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