https://www.taxtmi.com/caselaws?id=267534 The Tribunal ruled in favor of the appellant, sanctioning a refund of Rs. 17,13,033/- for 'Construction Services' under service tax, to be paid within six weeks of filing with the competent authority. The decision was based on the exemption from unjust enrichment for deposits made under protest during investigations, as supported by a Madras High Court decision and various court judgments cited by the appellant's advocate. The Commissioner's rejection of the refund claim was overturned, emphasizing the non-liability for service tax post-deposit during investigations. en-us Mon, 10 Aug 2015 00:00:00 +0530 Mon, 09 Nov 2015 12:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267534 The Tribunal ruled in favor of the appellant, sanctioning a refund of Rs. 17,13,033/- for 'Construction Services' under service tax, to be paid within six weeks of filing with the competent authority. The decision was based on the exemption from unjust enrichment for deposits made under protest during investigations, as supported by a Madras High Court decision and various court judgments cited by the appellant's advocate. The Commissioner's rejection of the refund claim was overturned, emphasizing the non-liability for service tax post-deposit during investigations. Case-Laws Service Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267534