https://www.taxtmi.com/caselaws?id=253438 The Tribunal allowed the appeal, ruling in favor of the appellant, stating that the service tax paid erroneously without legal authority was eligible for a refund. The Tribunal held that Section 11B of the Central Excise Act, 1944 did not apply in this case. Additionally, the Tribunal affirmed its jurisdiction to entertain the appeal against the Commissioner (Appeals) decision, directing the adjudicating authority to implement the order within thirty days. en-us Thu, 01 May 2014 00:00:00 +0530 Mon, 24 Nov 2014 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253438 The Tribunal allowed the appeal, ruling in favor of the appellant, stating that the service tax paid erroneously without legal authority was eligible for a refund. The Tribunal held that Section 11B of the Central Excise Act, 1944 did not apply in this case. Additionally, the Tribunal affirmed its jurisdiction to entertain the appeal against the Commissioner (Appeals) decision, directing the adjudicating authority to implement the order within thirty days. Case-Laws Service Tax Thu, 01 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253438