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2016 (12) TMI 1328 - AT - Service TaxRefund claim - Compounded Levy Scheme - Works Contract - construction of residential complex - rejection on the ground that the appellant is registered under ‘Works Contract Service’ whereas the Board Circular is regarding Construction of Residential Complex Service - time bar - unjust enrichment - whether the Board Circular No. 108/02/2009 ST dated 29.01.2009 is applicable? - Held that: - reliance placed on the decision of the case of Krishna Builders Vs. CCE, Raipur [2009 (3) TMI 160 - CESTAT, NEW DELHI], where in the similar issue the matter was remanded for examination - matter on remand.
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