The appellant, an individual who ultimately paid the service tax ...

Trust's service tax paid under mistake, refundable to appellant as final consumer.

December 4, 2024

Case Laws     Service Tax     AT

The appellant, an individual who ultimately paid the service tax to a Trust, is eligible to claim refund of the tax paid under mistake of law. The incidence of tax has finally rested on the appellant as the final consumer, and there is no unjust enrichment involved. The refund claim is not time-barred as the department did not appeal against the finding that the claim was within the limitation period. The Appellate Tribunal cannot examine suo motu whether the Trust qualifies for service tax exemption, as it involves questions of fact and law which could not have been examined at the first appeal stage. The appellant is entitled to consequential refund relief as per law. Appeal allowed.

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