Refund of service tax paid, which was not required to be paid - ...
Service Tax
June 22, 2022
Refund of service tax paid, which was not required to be paid - services provided in relation to sports stadium - commercial or industrial construction service - Providing and fixing of seating system - Laying of Synthetic athletic track - nature of civil structure is not of commercial - In so far as the taxability of service provided is concerned it is held that the services provided by the appellant are not taxable. - Refund to be allowed subject to unjust enrichment as well as limitation - AT
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