https://www.taxtmi.com/caselaws?id=189506 The Tribunal allowed the appeal, setting aside the order rejecting the refund claim. It held that the appellant was not liable to pay service tax for the services in question, rendering Section 11B inapplicable. The appellant's payment was not considered as service tax, and thus, the limitation period for claiming a refund did not apply. The appellant was deemed entitled to the refund, following the precedent set in a similar case. The appeal was allowed, and any consequential relief was granted. en-us Thu, 04 Feb 2016 00:00:00 +0530 Wed, 11 Jan 2017 16:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189506 The Tribunal allowed the appeal, setting aside the order rejecting the refund claim. It held that the appellant was not liable to pay service tax for the services in question, rendering Section 11B inapplicable. The appellant's payment was not considered as service tax, and thus, the limitation period for claiming a refund did not apply. The appellant was deemed entitled to the refund, following the precedent set in a similar case. The appeal was allowed, and any consequential relief was granted. Case-Laws Service Tax Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189506