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?

Service Tax Refunds: Payments Before Services Rendered Subject to One-Year Limitation u/s 11B, Claim Time-Barred.

The issue addressed is whether service tax payments made before services are rendered fall under the limitation provisions for refunds, requiring claims to be filed within one year of payment. In the case referenced, it was determined that service tax payments made in 1997-98 were subject to the limitation period outlined in Section 11B of the Central Excise Act. The refund claim, filed after this period, was deemed time-barred. The appellant acknowledged the limitation's applicability and did not argue that the tax was paid under protest, reinforcing the claim's dismissal due to the expiration of the statutory period.