https://www.taxtmi.com/caselaws?id=775642 The CESTAT Chennai dismissed the appellant's refund claim of service tax paid on services rendered to KSIDC, holding that the appellant failed to prove KSIDC is a "governmental authority" under the relevant exemption notification. The appellant's reliance on website content was deemed insufficient evidence, and no statutory order was produced to establish KSIDC's status. The burden of proof rested on the appellant, who also failed to demonstrate entitlement to the exemption. The claim was further barred by limitation under Section 11B of the CEA, 1944. The tribunal upheld that payment was not a mistake of law warranting refund and rejected arguments on inapplicability of time limits. Consequently, the appeal was dismissed, affirming the denial of the refund claim on both merits and limitation grounds. en-us Wed, 23 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 11:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775642 The CESTAT Chennai dismissed the appellant's refund claim of service tax paid on services rendered to KSIDC, holding that the appellant failed to prove KSIDC is a "governmental authority" under the relevant exemption notification. The appellant's reliance on website content was deemed insufficient evidence, and no statutory order was produced to establish KSIDC's status. The burden of proof rested on the appellant, who also failed to demonstrate entitlement to the exemption. The claim was further barred by limitation under Section 11B of the CEA, 1944. The tribunal upheld that payment was not a mistake of law warranting refund and rejected arguments on inapplicability of time limits. Consequently, the appeal was dismissed, affirming the denial of the refund claim on both merits and limitation grounds. Case-Laws Service Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775642