https://www.taxtmi.com/caselaws?id=256144 The Tribunal rejected the Revenue's appeal, upholding the first appellate authority's decision. The payments made by the Respondent were classified as a deposit rather than duty, exempting them from the limitation under Section 11B. Citing legal precedents, the Tribunal agreed that since no services were provided, the amounts paid should be considered as a deposit. Consequently, the appeal was dismissed in favor of the Respondent. en-us Fri, 14 Nov 2014 00:00:00 +0530 Mon, 06 Jul 2015 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256144 The Tribunal rejected the Revenue's appeal, upholding the first appellate authority's decision. The payments made by the Respondent were classified as a deposit rather than duty, exempting them from the limitation under Section 11B. Citing legal precedents, the Tribunal agreed that since no services were provided, the amounts paid should be considered as a deposit. Consequently, the appeal was dismissed in favor of the Respondent. Case-Laws Service Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256144