TMI Blog2022 (4) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Service Tax appeal No.20805 of 2016 - Final Order No. 20142/2022 - Dated:- 30-3-2022 - MR. P. ANJANI KUMAR, TECHNICAL MEMBER AND MR. P DINESHA, JUDICIAL MEMBER Shri M V JAYANARAYANAN NAIR, Advocate for the appellant. Smt. C.V. Savitha, Superintendent(AR) for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax registration under the category of erection, commissioning or installation and remitted service tax under that head. The appellant stand appears to be that their services are actually classifiable under works contract which was imposed with tax only from 01.06.2007 and payments made before that year was by mistake of law. 13. On verification of the records submitted by the appellant it is observed that the appellant had paid VAT during the periods 2004-05, 2005-06, 2006-07 and 2007-08. I also find from the invoices that service tax had not been collected from their clients. Since the work undertaken by the appellant is a composite contract and VAT had been paid, by relying the latest decision of the Hon ble Supreme Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter considering various other decisions as also the relevant statute, the Hon ble High Court has held as under:- 17. Indisputably, the exemption notification is not under consideration. If the payment made by a mistaken notion does not come within the realm of duty, Section 11B of the Act, 1944 would not be applicable. The arguments of the learned counsel for the Revenue that no material evidence was placed to show that in the account statement of invoice/bill, etc, it was shown that delayed payment charges was indicated separately, is wholly misconceived since the Commissioner of Service Tax (Appeals) has categorically held that the rejection of the claim by the adjudicating authority without considering the certification i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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