2005 (10) TMI 16

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....ppeal filed by the Revenue. The assessee had submitted a Refund Claim of Rs. 2,08,243.00 (Rupees two lakh eight thousand two hundred and forty-three) in Form 'R' on 26-2-2001 as Service Tax paid under mistake of law before the lower authority. The assessee is a sub-broker under M/s. Nakamichi Securities. The Service Tax is found to have been collected twice on same transaction - one collected by t....

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.... v.. Commissioner of Central Excise, Jaipur reported in 2003 (156) E.L.T. 357 (Tri. - Delhi) wherein it has been held by the Tribunal that if any amounts are collected erroneously as representing service tax, which is not in force, there is no bar to the return of such amounts. I find that the Commissioner has observed as follows :- "......I also find it well established principles of law that wh....