The Hon’ble CESTAT, Delhi vide its Order dated 28.01.2022 in the matter of M/s Ishwar Metal Industries v. Commissioner, Central Excise and Central Goods and Service Tax in Service Tax Appeal No. 51834 of 2018 (SM) held that if the tax/amount has been deposited under mistake of law, it would merely be considered as ‘deposit’ and unjust enrichment would not be applicable when the prices are firm in all respects and independent of any variation.

Facts – The Appellant is providing the services of laying of cables, installation of street & traffic lights & other electrical and electronic appliances. The services provided by the Appellant are not liable to Service tax in view of Circular No. 123/5/2010 dated 24.05.2010, however, the Appellant mistakenly paid the service tax amounting to Rs. 31,50,587/- for the period 2007-08  to 2009-10 and later on when realized the mistake applied for refund of the same. To read more subscribe today: www.taxo.online