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The HC held that the services rendered by the assessee to Kerala Water Authority, a state government undertaking for providing civic amenities, did not constitute taxable 'Commercial and Industrial Construction Service' or 'Works Contract Service'. The amount paid by the assessee under mistaken impression was not payable under the Act, hence Section 11B of Central Excise Act, 1944 regarding unjust enrichment did not apply. The Tribunal rightly allowed assessee's appeal against demands of service tax.
The HC held that the services rendered by the assessee to Kerala Water Authority, a state government undertaking for providing civic amenities, did not constitute taxable 'Commercial and Industrial Construction Service' or 'Works Contract Service'. The amount paid by the assessee under mistaken impression was not payable under the Act, hence Section 11B of Central Excise Act, 1944 regarding unjust enrichment did not apply. The Tribunal rightly allowed assessee's appeal against demands of service tax.
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