https://www.taxtmi.com/caselaws?id=404282 The Tribunal allowed the appeal, directing the refund of service tax paid erroneously by the appellant to the Government of Madhya Pradesh through MP MARKFED for construction services under the Drought Mitigation Scheme. The services were found exempt from service tax under Notification No. 25/2012-ST, despite initial rejection by the adjudicating authority and Commissioner (Appeals). The refund claim was deemed not time-barred under Section 11B of the Central Excise Act, following the Karnataka High Court ruling. The matter was referred to nominate a third member due to conflicting views on the limitation issue between the Judicial and Technical Members. en-us Fri, 25 Sep 2020 00:00:00 +0530 Wed, 17 Feb 2021 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404282 The Tribunal allowed the appeal, directing the refund of service tax paid erroneously by the appellant to the Government of Madhya Pradesh through MP MARKFED for construction services under the Drought Mitigation Scheme. The services were found exempt from service tax under Notification No. 25/2012-ST, despite initial rejection by the adjudicating authority and Commissioner (Appeals). The refund claim was deemed not time-barred under Section 11B of the Central Excise Act, following the Karnataka High Court ruling. The matter was referred to nominate a third member due to conflicting views on the limitation issue between the Judicial and Technical Members. Case-Laws Service Tax Fri, 25 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404282