<h1>Entity Wins Refund of Service Tax After Reclassification from Consulting Engineer to Scientific Services, CESTAT Upholds Decision.</h1> CESTAT has ruled in favor of an entity seeking a refund of service tax paid on services that were initially non-taxable but later reclassified as taxable under a new category. The Department had required the entity to pay service tax for 'Consulting Engineer Service,' which was later reclassified as 'scientific and technical services.' The entity paid the tax under protest and subsequently filed for a refund. The Commissioner (Appeals) granted the refund, and CESTAT upheld this decision, allowing the refund to proceed.