https://www.taxtmi.com/caselaws?id=77748 The Tribunal upheld the refund claim for service tax paid on road construction under the "Commercial and Industrial Construction" service category. It determined that road construction was excluded from service tax liability as per relevant law provisions and circulars. The decision highlighted the absence of unjust enrichment, supported by invoices and certificates confirming no recovery of service tax from the customer. The Tribunal rejected the Revenue's appeal, affirming the refund based on legal provisions and evidence presented. en-us Thu, 24 Jun 2010 00:00:00 +0530 Tue, 27 Dec 2011 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77748 The Tribunal upheld the refund claim for service tax paid on road construction under the "Commercial and Industrial Construction" service category. It determined that road construction was excluded from service tax liability as per relevant law provisions and circulars. The decision highlighted the absence of unjust enrichment, supported by invoices and certificates confirming no recovery of service tax from the customer. The Tribunal rejected the Revenue's appeal, affirming the refund based on legal provisions and evidence presented. Case-Laws Service Tax Thu, 24 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77748