https://www.taxtmi.com/highlights?id=76925 Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department cannot withhold the amount paid, and the limitation under Section 11B cannot be invoked. Upon examination, the High Court determined that previous judgments from various High Courts established a clear precedent: when tax is paid mistakenly as a mistake of law, the limitation under Section 11B does not pose a barrier to refund. en-us Sat, 27 Apr 2024 07:32:29 +0530 Sat, 27 Apr 2024 07:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76925 Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department cannot withhold the amount paid, and the limitation under Section 11B cannot be invoked. Upon examination, the High Court determined that previous judgments from various High Courts established a clear precedent: when tax is paid mistakenly as a mistake of law, the limitation under Section 11B does not pose a barrier to refund. Highlights Service Tax Sat, 27 Apr 2024 07:32:29 +0530 https://www.taxtmi.com/highlights?id=76925