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Service Recipient Cannot Object to Refund If Revenue Accepted Service Tax Payment Without Objections Under Technical Testing Services.

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Full Text of the Document

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....Refund - If service tax stand paid under the category of technical testing and analysis services and the Revenue has not raised any objection at the time of acceptance of the service tax, no such objection can be raised at the end of service recipient, at the time of grant of refund. - AT....