Writ Petition Filed to Refund Tax Amount with Minimum Interest Borne by the Petitioner under Mistake of Law


Quick Summary
This case involves a company that paid service tax for storage facilities, later clarified by the Central Board of Excise and Customs not to be a taxable service for 'clearing and forwarding agents'. The petitioner sought a refund of the tax paid, amounting to Rs.1,10,999/-, along with minimal interest. The court considered whether the service provided fell under the definition of clearing and forwarding services.

Court :
Madras High Court

Brief :
This Writ Petition has been filed for a writ of mandamus to direct the respondent to refund the tax amount of Rs.1,10,999/- with minimum interest borne by the petitioner under mistake of law. The petitioner was a recipient of service from M/s.IMC Limited. The said company had charged service tax on the petitioner for utilizing the storage facility. The Central Board of Excise and Customs however later by a clarification dated 24.04.2002 clarified as follows:

Citation :
W.P.No.27919 of 2010

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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