2012 (7) TMI 22 - KARNATAKA HIGH COURT

Refund – limitation – refund claim on the ground that building construction which was done by assessee was to a non-profit organization - construction service provided by it to non-profit organization was not liable to service tax under Circular No. 80/10/2004, dated 17-9-2004 – Held that:- they have paid the amount by mistake and therefore they are entitled for the refund - once there was no compulsion or duty cast to pay this service tax, amount paid by petitioner under mistaken no objection, would not be a duty or "service tax" payable in law. Therefore, once it is not payable in law there was no authority for the department to retain such amount - appellant authorities is directed to refund