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2018 (5) TMI 118 - AT - Service TaxRefund claim of service tax paid - appellant claims that the service tax was not liable to be paid and it was paid erroneously - Held that: - the issue of leviability of service tax on construction services of residential complexes has attained finality by the judgment of Gujarat High Court in the case of Commissioner of Service Tax vs Sujal Developers [2011 (4) TMI 1023 - Gujarat High Court] - Therefore, the appellant are eligible to refund of the service tax paid during the period 2005-2006. Since the refund claim has not been examined on the aspect of unjust enrichment, the matter needs to be remanded to the adjudicating authority to examine the the issue of unjust enrichment - appeal allowed by way of remand.
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