TaxTMI 
TaxTMI 
2013 (1) TMI 575
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.... for the Appellant. Shri S.K. Panda, JCDR, for the Respondent. [Order]. - As per facts on record, the appellant started manufacturing country liquor for M/s. Shamli Distillery & Chemical Works w.e.f. 1-4-2008. As the position during the relevant period, i.e., April, 2008 to June, 2008, was not clear, the appellant was not paying any service tax. Revenue entertained a view that such manufacture....
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....inst the said order before Commissioner (Appeals) contending that the protest would start only from 17-10-2008 and will not apply to the deposit of service tax for the period April, 2008 to June, 2008. As such the Revenue contended that the refund application filed in 2010 was barred by limitation. 3. Commissioner (Appeals) accepted the above stand of the Revenue and confirmed the demand acc....
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.... past period and have submitted that they will be paying duty under protest. It has to be taken as if the payment for the past period was also under protest. This conclusion is further strengthened from para-5 of the above letter which uses the expression 'paid under protest'. Admittedly the word 'paid' has to refer to service tax which is deposited by the appellant and the only deposit is for the....