https://www.taxtmi.com/caselaws?id=344839 The High Court dismissed the appeal, affirming the Tribunal's decision to deny the service tax refund claim under Section 11B of the Central Excise Act, 1944. The Court held that the Appellant should have pursued a different legal remedy, such as a suit or writ petition, instead of a refund claim. The Court emphasized that the tax authorities had acted beyond their jurisdiction in collecting tax from the recipient of service before the relevant statutory amendment. The judgment from another High Court was deemed inapplicable, and the Appellant was advised to explore alternative legal avenues for relief. en-us Tue, 25 Apr 2017 00:00:00 +0530 Tue, 02 Jan 2018 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344839 The High Court dismissed the appeal, affirming the Tribunal's decision to deny the service tax refund claim under Section 11B of the Central Excise Act, 1944. The Court held that the Appellant should have pursued a different legal remedy, such as a suit or writ petition, instead of a refund claim. The Court emphasized that the tax authorities had acted beyond their jurisdiction in collecting tax from the recipient of service before the relevant statutory amendment. The judgment from another High Court was deemed inapplicable, and the Appellant was advised to explore alternative legal avenues for relief. Case-Laws Service Tax Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344839