Refund of service tax claimed by the recipient of services ...
Flat Buyer Wins Service Tax Refund Based on Precedent in Suresh Kumar Bansal Case; Judgment Applies Broadly to All Buyers.
May 13, 2018
Case Laws Service Tax AT
Refund of service tax claimed by the recipient of services (buyer of flat instead of builder) - Composite contract in relation to construction of complex - Claiming of the benefit of the judgment, in the caes of Suresh Kumar Bansal [2016 (6) TMI 192 - DELHI HIGH COURT], cannot be denied to the appellant as the same was rendered “in rem” and not “in personem”. - AT
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