https://www.taxtmi.com/caselaws?id=439422 The Tribunal held that services provided by the appellant, M/s State Bank of India, are not taxable under 'fund management'. The appellant is eligible for a refund of service tax paid under protest, as marking forms and invoices as 'duty paid under protest' is sufficient. The limitation period for filing refund claims does not apply when tax is paid under protest. The Tribunal set aside the Commissioner's order, allowing the appeals with consequential relief and remanding the case for fresh adjudication on unjust enrichment within three months. The appellant is granted a personal hearing opportunity. en-us Mon, 19 Jun 2023 00:00:00 +0530 Fri, 23 Jun 2023 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439422 The Tribunal held that services provided by the appellant, M/s State Bank of India, are not taxable under 'fund management'. The appellant is eligible for a refund of service tax paid under protest, as marking forms and invoices as 'duty paid under protest' is sufficient. The limitation period for filing refund claims does not apply when tax is paid under protest. The Tribunal set aside the Commissioner's order, allowing the appeals with consequential relief and remanding the case for fresh adjudication on unjust enrichment within three months. The appellant is granted a personal hearing opportunity. Case-Laws Service Tax Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439422