TMI Blog2019 (6) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... are eligible for the benefit of notification. Or else, the appellants could have filed refund claim within a period of one year i.e. on or before 29.05.2007 on the ground that they have paid the service tax by mistake. Instead of these two options, filing of refund claim on 29.12.2007 on the ground that the amount was paid by mistake of law is not correct. The said findings of first appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erused the records. 3. On perusal of records, it transpires that the issue is regarding refund of an amount of ₹ 37,400/- which, according to the appellant, has been paid under mistake of law. 4. It is seen from the records that appellant had applied for and got Registration Certificate under the category of Authorised Service Station ; he was visited with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns any service station, or centre authorised by any motor vehicle manufacturer, to carry out any (service, repair, reconditioning or restoration) of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer. Here, the appellants are the authorised dealers for Honda two wheelers and also have the authorised serviced station. As could be seen from the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t paid by the appellants is in pursuance of a demand for payment of service tax in respect of service rendered by authorized service station . As could be seen from the facts of the case, at the time of demand, there is no reference to either the eligibility or non-eligibility of the notification No. 6/2005-ST and this could not be attributed to be the mistake of law by the department. By the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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