https://www.taxtmi.com/caselaws?id=214446 The Karnataka HC ruled in favor of the assessee who sought refund of service tax paid on construction services provided to a non-profit organization. The court held that under Circular No. 80/10/2004, such services were not liable to service tax. Since the payment was made by mistake without any legal obligation, the department had no authority to retain the amount. The appellate authorities were directed to refund the mistakenly paid service tax to the assessee. en-us Thu, 18 Nov 2010 00:00:00 +0530 Tue, 06 May 2025 18:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214446 The Karnataka HC ruled in favor of the assessee who sought refund of service tax paid on construction services provided to a non-profit organization. The court held that under Circular No. 80/10/2004, such services were not liable to service tax. Since the payment was made by mistake without any legal obligation, the department had no authority to retain the amount. The appellate authorities were directed to refund the mistakenly paid service tax to the assessee. Case-Laws Service Tax Thu, 18 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214446