2019 (1) TMI 1928

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....dent: Shri. L. Nandakumar, AC (AR) ORDER The appellants are providing Management or Business Consultant Services and are registered under the said category. They provided services to foreign customers and discharged service tax on such services. Later, they came to realize that the services provided to foreign customers, being export of services, is not exigible to service tax. They fil....

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....he service tax on the services provided to foreign customers by mistake. Since the place of supply of such services is outside the taxable territory, the said services are exempted from service tax being export of services. When the service tax has been paid by mistake, time prescribed under Section 11B ibid cannot be pressed into application. 3.2 To support his argument, he relied upon the dec....

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....lyzed by the Hon'ble jurisdictional High Court in the case of M/s. 3E Infotech (supra) relied by the Ld. Counsel for the appellant. The relevant paragraphs are reproduced as under : "13. On an analysis of the precedents cited above, we are of the opinion, that when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because the period of limitation und....