https://www.taxtmi.com/caselaws?id=381124 The Tribunal upheld the decision of the first appellate authority, denying the refund claim for service tax paid under a mistake of law amounting to Rs. 37,400. The appellant, a service station exclusively servicing 'Honda' two-wheelers, was found ineligible for a small scale service provider exemption. The Tribunal agreed that the payment was not a mistake of law by the department and that the appellant had alternative options to avoid the tax liability. As a result, the appeal was dismissed, and the refund claim was rejected. en-us Tue, 05 Feb 2019 00:00:00 +0530 Wed, 05 Jun 2019 08:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381124 The Tribunal upheld the decision of the first appellate authority, denying the refund claim for service tax paid under a mistake of law amounting to Rs. 37,400. The appellant, a service station exclusively servicing 'Honda' two-wheelers, was found ineligible for a small scale service provider exemption. The Tribunal agreed that the payment was not a mistake of law by the department and that the appellant had alternative options to avoid the tax liability. As a result, the appeal was dismissed, and the refund claim was rejected. Case-Laws Service Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381124