https://www.taxtmi.com/caselaws?id=801547 Service tax paid under a mistake of law was treated as outside the limitation period applicable to refund claims under Section 11B where entitlement on merits had been accepted; refund for the earlier period was therefore available. From 1 October 2014, facilitation of goods supply fell within intermediary services, for which the place of provision was the service provider's location under the Place of Provision of Services Rules, 2012. Facilitation services supplied to overseas clients consequently did not qualify for refund for the subsequent period. Omission to specifically cite the amended definition in the show-cause notice did not invalidate proceedings where the allegations were clear. en-us Thu, 10 Sep 2026 00:00:00 +0530 Fri, 23 Oct 2026 08:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801547 Service tax paid under a mistake of law was treated as outside the limitation period applicable to refund claims under Section 11B where entitlement on merits had been accepted; refund for the earlier period was therefore available. From 1 October 2014, facilitation of goods supply fell within intermediary services, for which the place of provision was the service provider's location under the Place of Provision of Services Rules, 2012. Facilitation services supplied to overseas clients consequently did not qualify for refund for the subsequent period. Omission to specifically cite the amended definition in the show-cause notice did not invalidate proceedings where the allegations were clear. Case-Laws Service Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801547