Refund service tax paid, which was not actually payable: HC

Vasudha Bommireddy Vs Assistant Commissioner of Service Tax (Telangana High Court) Conclusion: Assessee was entitled to claim refund of service tax on composite contract of immovable property including value of land as merely because assessee made the payment, it would not partake the character of ‘service tax’ and the department could not retain the amount paid by assessee which was in fact not payable by them. Since the application for refund was filed on 19.08.2016, barely two months after the decision of the Delhi High Court in Suresh Kumar Bansal’s case ( supra), it could not be sai...