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    <title>Refund of Service Tax Paid on non taxable services which became taxable from a later date</title>
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    <description>The issue concerns whether amounts paid under protest in response to a departmental demand for a service not taxable at the time are refundable when that service is later encompassed by a newly notified taxable service category; the analysis focuses on classification change, preservation of contestation by deposit under protest, and administrative review of the refund claim.</description>
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