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    <title>2017 (10) TMI 448 - CESTAT BANGALORE</title>
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    <description>The tribunal concluded that the appellant&#039;s refund claim was not barred by limitation. It held that the appellant was not liable to pay service tax on the rent received from ESIC, as the tax was paid under a mistake of law. The tribunal set aside the previous order, allowed the appeal, and directed the revenue to refund the amount to the appellant based on legal principles and precedents from various courts.</description>
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      <description>The tribunal concluded that the appellant&#039;s refund claim was not barred by limitation. It held that the appellant was not liable to pay service tax on the rent received from ESIC, as the tax was paid under a mistake of law. The tribunal set aside the previous order, allowed the appeal, and directed the revenue to refund the amount to the appellant based on legal principles and precedents from various courts.</description>
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