https://www.taxtmi.com/caselaws?id=378037 The Appellate Tribunal CESTAT New Delhi allowed the appeals of the appellant, who had filed a refund claim for service tax paid under reverse charge for transporting agricultural produce. The Tribunal held that the appellant was not liable to pay tax under reverse charge as per the notification, and the tax was paid under a mistake of law. It was determined that Section 11B of the Central Excise Act did not apply to refund claims made under a mistake of law, emphasizing the appellant's right to claim a refund in such cases. The Tribunal granted relief to the appellant, highlighting the importance of refunding excess tax collected without legal authority. en-us Tue, 19 Feb 2019 00:00:00 +0530 Mon, 08 Apr 2019 09:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378037 The Appellate Tribunal CESTAT New Delhi allowed the appeals of the appellant, who had filed a refund claim for service tax paid under reverse charge for transporting agricultural produce. The Tribunal held that the appellant was not liable to pay tax under reverse charge as per the notification, and the tax was paid under a mistake of law. It was determined that Section 11B of the Central Excise Act did not apply to refund claims made under a mistake of law, emphasizing the appellant's right to claim a refund in such cases. The Tribunal granted relief to the appellant, highlighting the importance of refunding excess tax collected without legal authority. Case-Laws Service Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378037