2022 (6) TMI 540

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...."i) Issue a writ in the nature of certiorari or any other appropriate writ or order or direction quashing or setting aside Order-in-Appeal No. 167/Central Tax/Appl-II/Delhi/2019 dated 13.05.2020 passed by the Respondent No.2. ii) Issue a writ in the nature of certiorari or any other appropriate writ or order or direction quashing or setting aside Show-Cause Notice No. 01/MAN/ST/2021-22 dated 03.03.2022 issued by the Respondent No.1. iii) Award costs of this petition;" 2. On the previous date i.e., 26.05.2022, we had issued notice in the writ petition and recorded the following: "2.Issue notice. 2.1. Mr. Kartikey Singh, Advocate seeks accommodation on the ground that Mr. Akshay Amritanshu, learned stand....

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.... was not applicable since the service tax has been paid on account of mistake of fact in understanding the law. Upon perusal of impugned orders, I find that the Adjudicating Authority has not delved into this aspect as to how the service provided by the respondent was exempted from service tax and how the service tax was paid under mistake of law. Since, the sanction of refund claims is based upon the premise that the service tax was paid under mistake of law by the respondent, the examination, as mentioned above, is basic requirement which has not been fulfilled by the Adjudicating Authority. Further, the reliance on the judgment in Geojit BNP Paribas Financial Services Ltd. [2015 (39) STR 706 (Ker)] is misplaced insofar as said judgment h....