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2022 (3) TMI 985 - CESTAT BANGALORERefund/rebate claim of excess service tax paid - applicability of N/N. 30/2012 ST dated 06.09.2004 - HELD THAT:- In the case of WAY2WEALTH BROKERS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX (EARLIER COMMISSIONER OF SERVICE TAX, BANGALURU [2021 (10) TMI 488 - KARNATAKA HIGH COURT], the Hon’ble jurisdictional High Court of Karnataka had an occasion to consider a similar dispute and it was held that Mere payment made by the assessee will neither validate the nature of payment nor the nature of transaction. The same could not make it a service tax. When there is a lack of authority to collect such service tax not liable to be paid by the assessee, it would not give the Department the authority to retain the amount paid by the assessee. Therefore, mere nomenclature would not be an embargo on the right of the petitioner to demand refund of payment made under a mistaken notion. In view of the decision of the Hon’ble Jurisdictional High Court of Karnataka, the action of the adjudicating authority in sanctioning refund is held to be in order. Appeal allowed - decided in favor of appellant.
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