petitioner
to the Assistant Commissioner, Service Tax-I(Audit), under the subject
"Payment under protest of service tax and interest on interchange income
received ... becomes
relevant to consider whether the payment has been a voluntary payment
or a payment under coercion. The latter position has been elaborated in
English
appeal or contesting the show-cause
notice, the payment made amounts to payment made under
protest and separate letter registering protest is not
necessary ... order is sufficient
and this act itself shall be deemed as payment under protest.
In this regard, the appellant submitted the following case-
laws
mode
of payment of duty under protest or not under protest? While
according to the Revenue, the payment of duty is without any
protest ... made under protest and the
assessee originally classified the products under sub-heading
2404.60. Whereas, the Revenue classified the products under
sub-heading
have paid the stamp duty on a
delivery order as a payment under protest and without prejudice;
but pay they must. We are also prepared ... make payment and are deemed by an order of this Court to
have made a payment on a without prejudice basis and under protest
have paid the stamp duty on a
delivery order as a payment under protest and without prejudice;
but pay they must. We are also prepared ... make payment and are deemed by an order of this Court to
have made a payment on a without prejudice basis and under protest
claiming the refund the assessee had claimed that the
initial payment was under protest or while contesting the
demand that the assessee took the stand ... under Section
11A amount cannot be recovered. It is submitted that
however while claiming the refund the assessee claimed
that payment was under protest
New Millenium India Property ... vs Maharashtra Industrial Development ... on 11 April, 2023
Author: R.D
respondents that the payment made by the petitioner was under
compulsion and has to be construed as "payment under protest".
2.3 Petitioner contends ... under
protest. Under these circumstances, in the light of the
aforesaid material on record, which clearly establishes that the
petitioner had made the payment under
petitioner.
2.20 On 11.09.2017, the petitioner made further
payment of Rs. 8,66,689/- under protest.
Special Civil Application No. 19007 of 2018
3. Prayers ... amount of the bills in question.
(iv) Under the threat of disconnection, the
petitioner made payment under protest and
therefore the same is liable
evasion), Central Tax, Delhi East claiming that the payment made by
the petitioner is under protest and that it reserves the right to apply ... period March 2019-2020), enclosing along with DRC-03 dated
20.10.2021, under-protest payment letter dated 21.10.2021, SCN dated
23.06.2022, and the copy of certificates
