https://www.taxtmi.com/caselaws?id=261107 The Commissioner (Appeals-II) overturned the rejection of refund claims for service tax on construction services, classifying activities under Works Contract Service instead of Commercial or Industrial Construction Services. The appellants were found not liable for service tax pre-01.06.2007, with all appeals allowed and consequential relief granted. A dispute on interest calculation and payment was resolved, determining interest liability from the date of the refund claim application, as per a Supreme Court decision. The judgment emphasized the significance of the claim application date for interest liability commencement, ultimately benefiting the appellants. en-us Thu, 05 Mar 2015 00:00:00 +0530 Thu, 02 Jul 2015 06:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261107 The Commissioner (Appeals-II) overturned the rejection of refund claims for service tax on construction services, classifying activities under Works Contract Service instead of Commercial or Industrial Construction Services. The appellants were found not liable for service tax pre-01.06.2007, with all appeals allowed and consequential relief granted. A dispute on interest calculation and payment was resolved, determining interest liability from the date of the refund claim application, as per a Supreme Court decision. The judgment emphasized the significance of the claim application date for interest liability commencement, ultimately benefiting the appellants. Case-Laws Service Tax Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261107