https://www.taxtmi.com/caselaws?id=413436 The Karnataka High Court ruled in favor of the appellant-assessee in a case concerning the refund claim of service tax paid on Late Payment Charges (LPC). The Court held that Section 11B of the Central Excise Act did not apply as the payment was made under a mistaken notion and was not a duty under the Act. The Court ordered the refund of the service tax paid on LPC for the relevant period, citing technical/procedural lapses in the authorities' rejection of the claim. The appellant's appeal was allowed, and the refund was directed to be made without interest. en-us Thu, 16 Sep 2021 00:00:00 +0530 Thu, 16 Jun 2022 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413436 The Karnataka High Court ruled in favor of the appellant-assessee in a case concerning the refund claim of service tax paid on Late Payment Charges (LPC). The Court held that Section 11B of the Central Excise Act did not apply as the payment was made under a mistaken notion and was not a duty under the Act. The Court ordered the refund of the service tax paid on LPC for the relevant period, citing technical/procedural lapses in the authorities' rejection of the claim. The appellant's appeal was allowed, and the refund was directed to be made without interest. Case-Laws Service Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413436