Service Tax Refund Ordered for Unauthorized Collection on Installation Activities

The Appellate Tribunal CESTAT, Mumbai held that Service Tax collected before May 13, 2004, for commissioning and installation activities is unauthorized. The Tribunal rejected the Revenue's appeal and ordered the refund of the amount to the respondent instead of crediting it to the Consumer Welfare Fund.

---

---

The Appellate Tribunal CESTAT, Mumbai ruled that Service Tax collected before May 13, 2004, for commissioning and installation activities is unauthorized. The Tribunal dismissed the appeal by the Revenue and upheld the decision to refund the amount to the respondent, not credit it to the Consumer Welfare Fund. (Citation: 2006 (11) TMI 40 - CESTAT, Mumbai)

---