https://www.taxtmi.com/caselaws?id=212778 The Tribunal upheld the orders of the Commissioner (Appeal) determining that the construction activities by the builders were not taxable services to prospective buyers. It held that the Finance Act, 2010 explanation could not be applied retrospectively. The matter of refunds and unjust enrichment was remanded for further examination, emphasizing the requirement for clear evidence regarding the passing on of taxation to consumers. The demand against one party was partially upheld pending further assessment, while the issue of refunds for other parties was to be re-examined by the adjudicating authority. en-us Tue, 13 Mar 2012 00:00:00 +0530 Mon, 28 Jul 2014 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212778 The Tribunal upheld the orders of the Commissioner (Appeal) determining that the construction activities by the builders were not taxable services to prospective buyers. It held that the Finance Act, 2010 explanation could not be applied retrospectively. The matter of refunds and unjust enrichment was remanded for further examination, emphasizing the requirement for clear evidence regarding the passing on of taxation to consumers. The demand against one party was partially upheld pending further assessment, while the issue of refunds for other parties was to be re-examined by the adjudicating authority. Case-Laws Service Tax Tue, 13 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212778