https://www.taxtmi.com/caselaws?id=348127 The Tribunal upheld the Ld. Commissioner (A)'s approval of a refund claim of Rs. 28,34,127, relating to service tax payment under a mistaken belief. The case distinguished between mistake of fact and mistake of law in tax payments, ruling that if a payment lacks legality at the time, Section 11B does not apply. As the payment was due to a mistake of fact, not law, it did not qualify as service tax, leading to the dismissal of the Revenue's appeal. The decision emphasizes the significance of discerning between factual and legal errors in tax matters for refund provisions. en-us Fri, 04 Aug 2017 00:00:00 +0530 Sat, 16 Sep 2017 09:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348127 The Tribunal upheld the Ld. Commissioner (A)'s approval of a refund claim of Rs. 28,34,127, relating to service tax payment under a mistaken belief. The case distinguished between mistake of fact and mistake of law in tax payments, ruling that if a payment lacks legality at the time, Section 11B does not apply. As the payment was due to a mistake of fact, not law, it did not qualify as service tax, leading to the dismissal of the Revenue's appeal. The decision emphasizes the significance of discerning between factual and legal errors in tax matters for refund provisions. Case-Laws Service Tax Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348127