2017 (6) TMI 1141

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....ender Singh The appellant is in appeal against the impugned order. 2. The brief facts of the case are that the appellant is registered with the Central Excise Department and is providing "Commercial or Industrial Construction Service". The appellant provided services to M/s Tulsi Public School and charged Service Tax in respect of service charges received from service recipient. Service Tax ....

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....s), aggrieved from which the appellant have filed this appeal. 4. Ld. Counsel for the appellant submits that the Service Tax had been paid by them by mistake of law and any tax paid under mistake of law or collected without authority of law is not hit by limitation of time under Section 11B of Central Excise Act. He argued that in such cases, the time limit would be three years from the date of....

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....filed by the appellant. Whether limitation under Section 11B applies in such cases is no longer res integra and has been settled by the Hon'ble Supreme Court in the case of Miles India Ltd. Vs. Assistant Collector of Customs (supra), which has observed as under:- "After the matter was heard for some time and it was indicated that the Customs Authorities, acting under the Act, were jus....