https://www.taxtmi.com/caselaws?id=432402 The appeal involved the question of liability to pay service tax on commission received from SBI Life Insurance. The Tribunal held that the limitation under Section 11B applied in this case, dismissing the appeal. The appellant's argument that the tax was paid under a mistake of law did not exempt them from the limitation period, as established by precedents from higher courts. The Tribunal emphasized that payments made involuntarily without protest did not qualify as deposits, affirming the rejection of the refund claim based on the limitation period. en-us Thu, 01 Dec 2022 00:00:00 +0530 Thu, 05 Jan 2023 08:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432402 The appeal involved the question of liability to pay service tax on commission received from SBI Life Insurance. The Tribunal held that the limitation under Section 11B applied in this case, dismissing the appeal. The appellant's argument that the tax was paid under a mistake of law did not exempt them from the limitation period, as established by precedents from higher courts. The Tribunal emphasized that payments made involuntarily without protest did not qualify as deposits, affirming the rejection of the refund claim based on the limitation period. Case-Laws Service Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432402