2006 (11) TMI 40 - AT - Central Excise

Refund(Service Tax) Commissioning and Installation activity comes under purview of Service tax from 13-5-2004 and amount collected prior to it against the law Hence amount refundable to appellant

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that Service Tax collected before May 13, 2004, for commissioning and installation activities is unauthorized. The Tribunal dismissed the appeal by the Revenue and upheld the decision to refund the amount to the respondent, not credit it to the Consumer Welfare Fund. (Citation: 2006 (11) TMI 40 - CESTAT, Mumbai)