https://www.taxtmi.com/caselaws?id=254485 The Tribunal held that Section 11B of the Central Excise Act, 1944 was not applicable in the case where the appellants had paid service tax erroneously. The appellants, as ultimate owners of residential flats, were not liable to pay service tax as per Circular No. 108/2/2009-S.T. dated 29-1-2009. Therefore, the impugned orders rejecting the refund claims were set aside, and the appeals were allowed with any consequential relief deemed necessary. en-us Fri, 24 Jan 2014 00:00:00 +0530 Tue, 23 Dec 2014 07:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254485 The Tribunal held that Section 11B of the Central Excise Act, 1944 was not applicable in the case where the appellants had paid service tax erroneously. The appellants, as ultimate owners of residential flats, were not liable to pay service tax as per Circular No. 108/2/2009-S.T. dated 29-1-2009. Therefore, the impugned orders rejecting the refund claims were set aside, and the appeals were allowed with any consequential relief deemed necessary. Case-Laws Service Tax Fri, 24 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254485