2003 (6) TMI 2 - AT - Service Tax

Service Tax If any amount are collected erroneously which is not in force, there is no bar to the return of such service tax amount

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal for refund of service tax paid by cellular operator on leased circuits. The tribunal held that no service tax was leviable during the period in question, so the payment made was erroneous. Refund was granted as provisions for unjust enrichment did not apply, and Section 11D of the Central Excise Act was not applicable to service tax. The amount of service tax collected for the periods 1998-99 and 1999-2000 is to be refunded to the appellants.