https://www.taxtmi.com/caselaws?id=34805 HC allowed refund claim where tax paid under mistake of law on export of services. Payment in 2005 was held not to be service tax because services rendered for construction abroad did not attract the tax; rejection on limitation grounds was set aside. Court found no dispute that tax was not payable and, on merits, the amount paid was refundable despite the earlier denial under Section 11B time limits. The petitioner was therefore entitled to recover the sum paid. en-us Tue, 20 Oct 2009 00:00:00 +0530 Wed, 03 Sep 2025 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34805 HC allowed refund claim where tax paid under mistake of law on export of services. Payment in 2005 was held not to be service tax because services rendered for construction abroad did not attract the tax; rejection on limitation grounds was set aside. Court found no dispute that tax was not payable and, on merits, the amount paid was refundable despite the earlier denial under Section 11B time limits. The petitioner was therefore entitled to recover the sum paid. Case-Laws Service Tax Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34805