https://www.taxtmi.com/caselaws?id=202129 The High Court upheld the Tribunal's decision in a case concerning the refund of service tax paid by a small scale industry for GTO services. The Court dismissed the appeal brought by the Commissioner of Service Tax, affirming that the payment was made under protest, justifying the refund claim under Section 11B of the Act. The Court emphasized that the payment was not voluntary and invoked the second proviso to Section 11B of the Central Excise Act to support the validity of the refund. en-us Fri, 28 Jan 2011 00:00:00 +0530 Thu, 08 May 2014 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202129 The High Court upheld the Tribunal's decision in a case concerning the refund of service tax paid by a small scale industry for GTO services. The Court dismissed the appeal brought by the Commissioner of Service Tax, affirming that the payment was made under protest, justifying the refund claim under Section 11B of the Act. The Court emphasized that the payment was not voluntary and invoked the second proviso to Section 11B of the Central Excise Act to support the validity of the refund. Case-Laws Service Tax Fri, 28 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202129