TMI BlogRefund of Service Tax Paid on non taxable services which became taxable from a later dateX X X X Extracts X X X X X X X X Extracts X X X X ..... Refund of Service Tax Paid on non taxable services which became taxable from a later date X X X X Extracts X X X X X X X X Extracts X X X X ..... nt paid on services which were not subject to tax before a particular date. Facts of the Case: Department has alleged that the assessee is engaged in providing "Consulting Engineer Service" and aske ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the assessee to deposit service tax on the same. Assessee has deposited service tax under protest. Later on a new category of service namely "scientific and technical services". The services of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee was being covered under the new category. Therefore, assessee has filed a refund claim. Commissioner (A) has granted the refund claim. Decision: CESTAT has uphold the decision of commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) and allowed refund.
For full text of judgment - visit 2008 -TMI - 2791 - CESTAT, MUMBAI) X X X X Extracts X X X X X X X X Extracts X X X X
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