https://www.taxtmi.com/caselaws?id=272069 The appeal was allowed, granting the appellants a refund of the service tax paid. The judgment emphasized adherence to statutory definitions and exemptions in determining tax liability. It highlighted the recipient's right to claim a refund when tax is collected without legal authority. The court ruled in favor of the appellants, emphasizing the responsibility of the supplier to deposit tax and the exclusion of transfer of immovable property from service tax. en-us Thu, 18 Feb 2016 00:00:00 +0530 Wed, 24 Aug 2016 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272069 The appeal was allowed, granting the appellants a refund of the service tax paid. The judgment emphasized adherence to statutory definitions and exemptions in determining tax liability. It highlighted the recipient's right to claim a refund when tax is collected without legal authority. The court ruled in favor of the appellants, emphasizing the responsibility of the supplier to deposit tax and the exclusion of transfer of immovable property from service tax. Case-Laws Service Tax Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272069