Where service tax has been paid wrongly under old category considering as taxable – but statute makes the same taxable under a new category

Where service tax has been paid wrongly under old category considering as taxable – but statute makes the same taxable under a new category – whether refund claim is admissible? https://www.taxtmi.com/news?id=140 A refund is available where service tax was paid before a service category became taxable; amounts paid under the mistaken belief of taxable status for services now classed as works contract may be reclaimed. Claimants must comply with the statutory refund procedure and submit a written claim to the Assistant or Deputy Commissioner of Central Excise, on plain paper or letterhead, meeting the statutory conditions for refund. en-us Mon, 24 Sep 2007 23:28:00 +0530 Fri, 22 Aug 2025 17:43:00 +0530 TaxTMI RSS Generator Where service tax has been paid wrongly under old category considering as taxable – but statute makes the same taxable under a new category – whether refund claim is admissible? https://www.taxtmi.com/news?id=140 A refund is available where service tax was paid before a service category became taxable; amounts paid under the mistaken belief of taxable status for services now classed as works contract may be reclaimed. Claimants must comply with the statutory refund procedure and submit a written claim to the Assistant or Deputy Commissioner of Central Excise, on plain paper or letterhead, meeting the statutory conditions for refund. News - Mon, 24 Sep 2007 23:28:00 +0530 https://www.taxtmi.com/news?id=140