TaxTMI 
TaxTMI 
Dear Experts,
We have deposited service tax due to wrong interpretation of law. Now, how can we take refund from service tax department. Please tell the procedure.
Thanks & Regards
Service tax refund due to wrong interpretation of Law
17 Feb 2017 
8 Replies 
1428 Views Asked by
Service tax refund: recover tax paid due to wrong interpretation; file timely and reverse charge inapplicable for non taxable territory services.
Service tax paid under an incorrect legal interpretation may be recovered by filing a refund claim with the jurisdictional A.C./D.C.; payments later held not payable (including unconstitutional levies) may escape time bar limits, but proper procedural narrative is required. Reverse charge applies only for imported services from a non taxable territory provider; commission sales by an agent in a non taxable territory do not attract reverse charge, so any cenvat credit must be reversed and the wrongly paid tax claimed back. (AI Summary)
Service tax paid under an incorrect legal interpretation may be recovered by filing a refund claim with the jurisdictional A.C./D.C.; payments later held not payable (including unconstitutional levies) may escape time bar limits, but proper procedural narrative is required. Reverse charge applies only for imported services from a non taxable territory provider; commission sales by an agent in a non taxable territory do not attract reverse charge, so any cenvat credit must be reversed and the wrongly paid tax claimed back. (AI Summary)