https://www.taxtmi.com/caselaws?id=409532 The High Court allowed the appellant's appeal, ruling that the refund claim was not barred by limitation under Section 11B of the Central Excise Act. The court held that the trenching and laying cables activity for BSNL and TATA Teleservices was not taxable under service tax, supporting the appellant's refund claim. The Circular clarifying the taxability was applied retrospectively, and the appellant's evidence of no unjust enrichment was accepted. Consequently, the Tribunal set aside the previous order and granted the appellant the refund with consequential relief. en-us Fri, 09 Jul 2021 00:00:00 +0530 Wed, 23 Feb 2022 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409532 The High Court allowed the appellant's appeal, ruling that the refund claim was not barred by limitation under Section 11B of the Central Excise Act. The court held that the trenching and laying cables activity for BSNL and TATA Teleservices was not taxable under service tax, supporting the appellant's refund claim. The Circular clarifying the taxability was applied retrospectively, and the appellant's evidence of no unjust enrichment was accepted. Consequently, the Tribunal set aside the previous order and granted the appellant the refund with consequential relief. Case-Laws Service Tax Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409532