Refund: Water Authority Construction Work Not Taxable Service, Unjust Enrichment Rule Inapplicable.

The High Court determined that services provided by the assessee to a state government undertaking for civic amenities were not taxable as 'Commercial and Industrial Construction Service' or 'Works Contract Service'. Consequently, the payment made by the assessee under a mistaken belief was not required under the Act, and the rule of unjust enrichment under Section 11B of the Central Excise Act, 1944, did not apply. The Tribunal correctly upheld the assessee's appeal against the service tax demands. .....

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