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2018 (9) TMI 1141 - AT - Service TaxDemand of amount collected in the name of service tax - section 11D of the Central Excise Act - Held that:- Sub-section (1) of 11D will apply only to the person who is “liable to pay duty” and where the person has collected any amount in excess. - The Commissioner (Appeals) has correctly concluded that when the assessee would not come under the ambit of service tax prior to 16.05.2005, Section 11D(1) would not be applicable. Adjustment of an amount of ₹ 2,73,952/- paid by the respondent - said amount was paid by mistake of law - Held that:- Sub-section (4) of 11D provides for adjustment of such amount inter alia arising against any other proceeding for determination of duty of excess. This being so, the action is within the boundaries of law. Appeal dismissed - decided against Revenue.
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