https://www.taxtmi.com/caselaws?id=764570 HC held that services rendered to Kerala Water Authority for a civic water supply project were not taxable as Commercial or Industrial Construction Service or as Works Contract Service, since the project was not for commercial or industrial purposes but for public civic amenities. Consequently, service tax paid by the assessee was paid under a mistaken belief and not "under the Act"; therefore, Section 11B of the Central Excise Act, 1944 did not apply. As Section 11B was inapplicable, the doctrine of unjust enrichment was also held not to arise. The Tribunal's order granting refund and setting aside lower authorities' orders was upheld and the revenue's appeal was dismissed. en-us Fri, 03 Jan 2025 00:00:00 +0530 Fri, 19 Jun 2026 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764570 HC held that services rendered to Kerala Water Authority for a civic water supply project were not taxable as Commercial or Industrial Construction Service or as Works Contract Service, since the project was not for commercial or industrial purposes but for public civic amenities. Consequently, service tax paid by the assessee was paid under a mistaken belief and not "under the Act"; therefore, Section 11B of the Central Excise Act, 1944 did not apply. As Section 11B was inapplicable, the doctrine of unjust enrichment was also held not to arise. The Tribunal's order granting refund and setting aside lower authorities' orders was upheld and the revenue's appeal was dismissed. Case-Laws Service Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764570