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NOTE:
In a recent judgment, CESTAT has allowed refund of amount paid on services which were not subject to tax before a particular date.
Facts of the Case:
Department has alleged that the assessee is engaged in providing "Consulting Engineer Service" and asked the assessee to deposit service tax on the same. Assessee has deposited service tax under protest. Later on a new category of service namely "scientific and technical services". The services of assessee was being covered under the new category. Therefore, assessee has filed a refund claim. Commissioner (A) has granted the refund claim.
Decision:
CESTAT has uphold the decision of commissioner (A) and allowed refund.
For full text of judgment - visit 2008 -TMI - 2791 - CESTAT, MUMBAI)