https://www.taxtmi.com/caselaws?id=261674 The HC held that the petitioner is entitled to a refund of the amount paid mistakenly as service tax since no service tax was leviable on the service provided. The question of an alternative remedy does not arise as the refund claim is not governed by Section 11B of the Central Excise Act. The writ petition was maintainable because the amount was withheld without legal justification. The court allowed the refund, aligning with precedents from the Karnataka HC and Madras HC. The decision was in favor of the assessee. en-us Mon, 06 Jul 2015 00:00:00 +0530 Mon, 28 Jul 2025 14:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261674 The HC held that the petitioner is entitled to a refund of the amount paid mistakenly as service tax since no service tax was leviable on the service provided. The question of an alternative remedy does not arise as the refund claim is not governed by Section 11B of the Central Excise Act. The writ petition was maintainable because the amount was withheld without legal justification. The court allowed the refund, aligning with precedents from the Karnataka HC and Madras HC. The decision was in favor of the assessee. Case-Laws Service Tax Mon, 06 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261674