https://www.taxtmi.com/highlights?id=59837 Refund of service tax paid under protest - provisional assessment or not - The assessment cannot automatically turn provisional in absence following due procedures as prescribed under Rule 6 of Service Tax Rules. Since the assessment cannot be termed provisional in the instant case, the refund claimed by the respondent is clearly barred by limitation - AT en-us Sat, 25 Sep 2021 11:25:16 +0530 Sat, 25 Sep 2021 11:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59837 Refund of service tax paid under protest - provisional assessment or not - The assessment cannot automatically turn provisional in absence following due procedures as prescribed under Rule 6 of Service Tax Rules. Since the assessment cannot be termed provisional in the instant case, the refund claimed by the respondent is clearly barred by limitation - AT Highlights Service Tax Sat, 25 Sep 2021 11:25:16 +0530 https://www.taxtmi.com/highlights?id=59837