https://www.taxtmi.com/caselaws?id=753285 CESTAT Bangalore allowed the appeal regarding a refund claim for service tax paid under reverse charge mechanism on consultancy services from abroad. The respondent deposited service tax, interest and penalty in December 2016 and January 2017, filing refund claim in October 2017 within the one-year limitation period under Section 11B of Central Excise Act, 1944. Though the lower authority held the claim time-barred due to lack of evidence that payments were made under protest, CESTAT found the tax was properly paid under relevant provisions without any mistake of law or constitutional invalidity, making refund mandatory under prescribed provisions. en-us Tue, 21 May 2024 00:00:00 +0530 Thu, 30 May 2024 07:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753285 CESTAT Bangalore allowed the appeal regarding a refund claim for service tax paid under reverse charge mechanism on consultancy services from abroad. The respondent deposited service tax, interest and penalty in December 2016 and January 2017, filing refund claim in October 2017 within the one-year limitation period under Section 11B of Central Excise Act, 1944. Though the lower authority held the claim time-barred due to lack of evidence that payments were made under protest, CESTAT found the tax was properly paid under relevant provisions without any mistake of law or constitutional invalidity, making refund mandatory under prescribed provisions. Case-Laws Service Tax Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753285