Rejection of refund claim of service tax - construction of ...

Supreme Court denies refund for service tax on government buildings; exemption applies prospectively under Notifications 12/2012 & 25/2012.

July 31, 2021

Case Laws Service Tax SC

Rejection of refund claim of service tax - construction of Government buildings - refund arising as a result of restoration of exemption benefit of N/N/. 12/2012 and 25/2012 dated 20/06/2016 - Prospective effect or retrospective effect - since it was prospective in effect, the appellant was not entitled for any exemption - SC dismissed the appeal of the assessee

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Rejection of refund claim of service tax - construction of ...

Supreme Court denies refund for service tax on government buildings; exemption applies prospectively under Notifications 12/2012 & 25/2012.

July 31, 2021

Case Laws Service Tax SC

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