https://www.taxtmi.com/caselaws?id=765557 CESTAT Bangalore held that service tax on construction of complex services was not leviable prior to 01.07.2010. Appellants who paid service tax from September 2008 to May 2010 were entitled to refunds as payments were made under mistaken notion of law. The tribunal relied on Karnataka HC decision in KVR Construction case, which held that amounts paid without legal compulsion cannot attract Section 11B limitation provisions. SC dismissed revenue's SLP against Karnataka HC order. Refund claims rejected on limitation grounds under Section 11B were set aside. Appeal allowed. en-us Thu, 30 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765557 CESTAT Bangalore held that service tax on construction of complex services was not leviable prior to 01.07.2010. Appellants who paid service tax from September 2008 to May 2010 were entitled to refunds as payments were made under mistaken notion of law. The tribunal relied on Karnataka HC decision in KVR Construction case, which held that amounts paid without legal compulsion cannot attract Section 11B limitation provisions. SC dismissed revenue's SLP against Karnataka HC order. Refund claims rejected on limitation grounds under Section 11B were set aside. Appeal allowed. Case-Laws Service Tax Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765557