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2016 (6) TMI 415 - HC - Service TaxPeriod of limitation - Refund claim - Erection, Commissioning and Installation Services - Amount deposited by mistake for the period prior to 16.06.2005 as the services provided by the petitioner was added in the Finance Act, 1994, for the payment of Service tax with effect from 16.06.2005 - Held that:- the show cause notice was given by the respondents on 20.11.2009 for the payment of service tax for the year 2004-05 and for the year 2005-06. This amount was never recovered by this petitioner from the persons to whom the services were provided by this petitioner in the relevant years. As there was no tax liability at all because, the tax liability starts from 16.06.2005 and therefore, the amount deposited by this petitioner which is, ought to be refunded by the respondents. Section 11B of the Central Excise Act to be read with Section 83 of the Finance Act, 1994 are not applicable to the facts of the present case because, the amount paid by the petitioner is never under the Central Excise Tax nor under the service tax when there is no liability to make the payment of the amount and under the mistake of facts or under mistake of law or under both if any amount is deposited by the assessee, the same cannot be retained by the Union of India under the one or other pretext when a service provider is not liable to make payment of the service tax and if any payment is made, it cannot be covered under Section 11B ibid to be read with Section 83 ibid. - Petition allowed and disposed of
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