https://www.taxtmi.com/caselaws?id=340288 The Tribunal held that the 'Liaisoning Services' provided were not subject to Service Tax during the relevant period. The refund claim was deemed not time-barred under Section 11B as the amount deposited was not a tax but a mistaken deposit. The deposited amount was not considered as Service Tax, and the principle of unjust enrichment did not apply. Consequently, the Tribunal allowed both appeals, directing the Commissioner to refund the deposited amount, stating that the limitation under Section 11B did not apply. en-us Wed, 08 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340288 The Tribunal held that the 'Liaisoning Services' provided were not subject to Service Tax during the relevant period. The refund claim was deemed not time-barred under Section 11B as the amount deposited was not a tax but a mistaken deposit. The deposited amount was not considered as Service Tax, and the principle of unjust enrichment did not apply. Consequently, the Tribunal allowed both appeals, directing the Commissioner to refund the deposited amount, stating that the limitation under Section 11B did not apply. Case-Laws Service Tax Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340288