<h1>Taxpayers eligible for refunds for wrongly paid service tax on works contracts from 1-6-2007 under Section 11B</h1> A tribunal held that taxpayers who paid service tax on services that were not taxable before a statutory change are entitled to refunds where the tax was paid wrongly; the ruling specifically applies to providers of works contracts brought into the tax net by insertion of a new service category effective 1-6-2007. Refunds may be claimed under Section 11B of the Central Excise Act (as extended to service tax) if conditions are met. Claims can be submitted on plain paper or the applicant's letterhead to the Assistant Commissioner or Deputy Commissioner of Central Excise.