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2009 (7) TMI 135 - AT - Service TaxRefund of erroneous payment of service tax - All the appellants paid service tax initially. However, subsequently, they formed an opinion that they were not liable to service tax on the services rendered by them under the category of construction of complex and accordingly filed refund claim and all the refund claims were rejected by the lower authorities – held that - in the absence of a contractor hired by Society and nature of the transaction between the parties and in the light of definition of service and its liability for service tax, the transaction in this case cannot be considered taxable. Therefore, all the appeals are allowed. However, the matter is remanded to the original adjudicating authority in view of the fact that unjust enrichment aspect will have to be examined before granting refund and also for verification of the correctness of the claim.
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