Refund Approved: No Show Cause Notice Issued, Payment Deemed Mistaken for Club Service Tax Dispute.

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....Refund claim - Club or Association Service - Marking of protest is a message to the department that there is a dispute in payment of tax. - In the present case, no such SCN has been issued and thereby the appellants have been deprived of their right to contest the demand - The amount paid thus becomes an amount paid by mistake - refund allowed - AT....