Whether limitation period to file refund application is applicable on tax paid by mistake ?
Issue Favourable to Tax Payer ?:- no
Held - We find that the appellant have admittedly paid the service tax under the head of service tax of renting of immovable property service and t.....
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, the disputed tax has been paid by the service recipient. He has paid it directly and has neither collected the amount&n.....
Issue Favourable to Tax Payer ?:- yes
Held - Since as per the settled law the appellant was not liable to pay any tax therefore whatever has been paid by them was due to mistake of law......
Issue Favourable to Tax Payer ?:- yes
Held - I find that the Hon'ble High Court of Bombay in the case of Parijat Construction Vs. Commissioner of Central Excise, Nashik [2018 (359) ELT .....
Issue Favourable to Tax Payer ?:- yes
Held - The peculiar facts of the present case are that the appellant has paid the tax twice and that the Revenue has not disputed the same. In view.....