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CESTAT allowed appellant's refund claim for service tax paid under mistake of law. The tribunal found that service recipient had deducted 50% service tax from appellant's running bill, and the activity was not liable for service tax. Work orders substantiated appellant's claim. The tribunal determined appellant is entitled to full refund with interest at 12% as Section 11B and 11BB provisions were inapplicable. Cross objections by revenue were rejected as contrary to legal principles. The decision affirms refund rights when tax is erroneously paid, emphasizing procedural fairness in tax adjudication.
CESTAT allowed appellant's refund claim for service tax paid under mistake of law. The tribunal found that service recipient had deducted 50% service tax from appellant's running bill, and the activity was not liable for service tax. Work orders substantiated appellant's claim. The tribunal determined appellant is entitled to full refund with interest at 12% as Section 11B and 11BB provisions were inapplicable. Cross objections by revenue were rejected as contrary to legal principles. The decision affirms refund rights when tax is erroneously paid, emphasizing procedural fairness in tax adjudication.
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