https://www.taxtmi.com/caselaws?id=376648 The tribunal ruled in favor of the appellant, holding that the refund claim was not barred by limitation under Section 11B of the Central Excise Act, 1944. The appellant's claim for a refund on service tax paid for construction services provided under a government scheme was allowed based on the non-taxable nature of the services. The tribunal emphasized that when the levy never applied, the general principle of limitation should not be strictly enforced. Consequently, the earlier rejection of the refund claim was set aside, and the appeal was allowed with any consequential relief. en-us Wed, 06 Feb 2019 00:00:00 +0530 Thu, 14 Mar 2019 08:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376648 The tribunal ruled in favor of the appellant, holding that the refund claim was not barred by limitation under Section 11B of the Central Excise Act, 1944. The appellant's claim for a refund on service tax paid for construction services provided under a government scheme was allowed based on the non-taxable nature of the services. The tribunal emphasized that when the levy never applied, the general principle of limitation should not be strictly enforced. Consequently, the earlier rejection of the refund claim was set aside, and the appeal was allowed with any consequential relief. Case-Laws Service Tax Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376648