https://www.taxtmi.com/caselaws?id=754302 CESTAT Kolkata held that services rendered by appellant under O&M Agreement during power plant operations period did not constitute Consulting Engineer services liable to service tax. The tribunal found appellant operated the plant for their own benefit rather than providing engineering advice, consultancy or technical assistance to the client. Since service tax was paid under mistaken belief, provisions of limitation and unjust enrichment under Section 11B of Central Excise Act were inapplicable. Appeal allowed; refund of service tax with interest granted. en-us Tue, 28 Nov 2023 00:00:00 +0530 Fri, 21 Jun 2024 08:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754302 CESTAT Kolkata held that services rendered by appellant under O&M Agreement during power plant operations period did not constitute Consulting Engineer services liable to service tax. The tribunal found appellant operated the plant for their own benefit rather than providing engineering advice, consultancy or technical assistance to the client. Since service tax was paid under mistaken belief, provisions of limitation and unjust enrichment under Section 11B of Central Excise Act were inapplicable. Appeal allowed; refund of service tax with interest granted. Case-Laws Service Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754302