Held: The view of the Hon’ble High Court of Gujarat appears to be that any collection of tax would have to meet .....

Held: Where the levy of tax itself is found to be invalid or based upon an enactment or charging provision, which is s.....

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.....

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.....

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......

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 .....