Whether deposit of service tax before rendering services will be covered under limitation of refund provisions i.e. refund application should be filed with in 1 year of payment of service tax?

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....d Service Tax Practice Manual<br>Service Tax<br>Manuals<br>Dated:- 6-4-2015<br>21 - Refund Yes. In the case of Brite Neon Sign [2001 (11) TMI 3 - CEGAT, NEW DELHI] , it was held that the amounts, tot....

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....the refund of service tax already deposited by us during the year 1997-98&quot;. In that letter, he also admitted the applicability of the limitation provisions of Section 11B of the Central Excise Ac....