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2021 (8) TMI 651 - AT - Service TaxRefund of service tax paid erroneously - transaction was for construction of a single residential house, and thus exempted vide Sl. No.14 of N/N. 25/2012-ST dated 20.06.2012 - rejection of refund on the ground that the eligibility for a refund exists only when it involves construction of a single residential unit and not a residential unit as part of the residential complex - HELD THAT:- The appellant’s case is squarely covered by the Order passed by this Tribunal in the case of ASHISH OBEROI VERSUS COMMISSIONER OF CENTRAL TAX, BANGALURU SOUTH COMMISSIONERATE [2019 (7) TMI 215 - CESTAT BANGALORE] wherein the Tribunal has allowed the appeal of the appellant. Appeal allowed - decided in favor of appellant.
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