https://www.taxtmi.com/caselaws?id=422391 The Tribunal allowed the appeal, directing the refund of the amount paid by the appellant under a mistaken notion of liability. It held that the service tax paid was not a liability and therefore not subject to the limitations of Section 11B of the Central Excise Act. The Tribunal criticized the adjudicating authorities for not following established judicial precedents and emphasized the importance of adhering to higher court rulings. en-us Tue, 05 Apr 2022 00:00:00 +0530 Mon, 27 Feb 2023 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422391 The Tribunal allowed the appeal, directing the refund of the amount paid by the appellant under a mistaken notion of liability. It held that the service tax paid was not a liability and therefore not subject to the limitations of Section 11B of the Central Excise Act. The Tribunal criticized the adjudicating authorities for not following established judicial precedents and emphasized the importance of adhering to higher court rulings. Case-Laws Service Tax Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422391