Payment under protest for service tax refund limitation was read broadly, preserving the assessee's refund claim.

A letter disputing service tax liability on blending and bottling country liquor was construed as a whole and taken to show that the assessee had challenged the tax demand for the relevant period. The reference to payment under protest from July 2008 did not confine that expression only to later deposits; it was read as covering the earlier amount already paid for April 2008 to June 2008. On that basis, the entire deposit was treated as having been made under protest, and the refund claim was not hit by limitation.

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Issues: Whether the service tax paid for the period April 2008 to June 2008 was paid under protest so as to save the refund claim from limitation.

Analysis: The letter addressed to the jurisdictional Superintendent was read as a whole and showed that the assessee disputed liability to service tax on the job-work activity of blending and bottling country liquor. The reference to paying service tax under protest from July 2008 onwards did not segregate the earlier deposit from the later stated position, and the expression 'paid under protest' was taken to cover the entire amount already deposited for the relevant period.

Conclusion: The entire deposit of service tax was held to be under protest, so the refund claim was not barred by limitation and the assessee succeeded.

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