https://www.taxtmi.com/caselaws?id=438888 The Tribunal allowed the Appeals, granting the Appellant consequential relief. It found that the Appellant was compelled to pay Service Tax by the client, despite exemptions for similar government projects, and ruled these payments were not voluntary or liable under Section 11B of the Central Excise Act, 1944. The Tribunal noted the absence of unjust enrichment and the lack of authority for the Department to demand the tax. It criticized the Department for failing to issue a Show Cause Notice, deeming this a violation of natural justice, and found the proceedings flawed. en-us Tue, 30 May 2023 00:00:00 +0530 Wed, 03 Jan 2024 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438888 The Tribunal allowed the Appeals, granting the Appellant consequential relief. It found that the Appellant was compelled to pay Service Tax by the client, despite exemptions for similar government projects, and ruled these payments were not voluntary or liable under Section 11B of the Central Excise Act, 1944. The Tribunal noted the absence of unjust enrichment and the lack of authority for the Department to demand the tax. It criticized the Department for failing to issue a Show Cause Notice, deeming this a violation of natural justice, and found the proceedings flawed. Case-Laws Service Tax Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438888