https://www.taxtmi.com/caselaws?id=270368 The appeal for refund of improperly paid service tax for construction of a school building was rejected by the tribunal. The appellant's argument that the sub-contractor's activities should be excluded from the Commercial or Industrial Construction Service definition was deemed flawed as the service tax classification had been accepted and could not be contested retroactively. The tribunal upheld the impugned order, emphasizing the significance of accurate service tax classification and contractual distinctions in determining refund eligibility. en-us Thu, 06 Aug 2015 00:00:00 +0530 Fri, 13 May 2016 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270368 The appeal for refund of improperly paid service tax for construction of a school building was rejected by the tribunal. The appellant's argument that the sub-contractor's activities should be excluded from the Commercial or Industrial Construction Service definition was deemed flawed as the service tax classification had been accepted and could not be contested retroactively. The tribunal upheld the impugned order, emphasizing the significance of accurate service tax classification and contractual distinctions in determining refund eligibility. Case-Laws Service Tax Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270368