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2022 (4) TMI 366 - AT - Service TaxTime Limitation - Works Contract Service - services of execution of works contract involving composite contract, for supply of materials as well as electrical wiring and other works - principles of unjust enrichment - extended period of limitation - HELD THAT:- It is found from the impugned order of the First Appellate Authority that the appellant was not liable to pay service tax on works contract up to 01/06/2007 and hence, the collection of the tax/duty amounts to the one without the authority of law, which takes away the case of the appellant from the mischief of limitation prescribed under Section 11B of the Central Excise Act, 1944. The jurisdictional Hon’ble High Court of Karnataka in the case of Way2Wealth Brokers Pvt. Ltd. Vs. CCT, Bengaluru [2021 (10) TMI 488 - KARNATAKA HIGH COURT] had an occasion to consider the claim of refund of the tax paid when there was no mandate to pay service tax. The denial of refund only on the ground of limitation in the case in hand cannot be sustained and hence, the same is set aside - Appeal allowed - decided in favor of appellant.
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