https://www.taxtmi.com/caselaws?id=251571 The Tribunal held that the service provided by builders/developers to purchasers of apartments/flats/residences was not taxable before 01.07.2010. Refund claims must comply with the one-year limitation period under Section 11B. Section 73A of the Finance Act, 1994, does not apply, and guidelines were provided for documentation to address unjust enrichment in refund claims. The cases were remanded for further consideration by the original adjudicating authorities. en-us Wed, 20 Aug 2014 00:00:00 +0530 Wed, 02 Nov 2016 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251571 The Tribunal held that the service provided by builders/developers to purchasers of apartments/flats/residences was not taxable before 01.07.2010. Refund claims must comply with the one-year limitation period under Section 11B. Section 73A of the Finance Act, 1994, does not apply, and guidelines were provided for documentation to address unjust enrichment in refund claims. The cases were remanded for further consideration by the original adjudicating authorities. Case-Laws Service Tax Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251571