https://www.taxtmi.com/caselaws?id=4415 The appeals were dismissed as the appellants, providers of construction services for residential complexes, were found liable to pay Service Tax under relevant provisions. The appellants' argument that they were not obligated to pay the tax was refuted due to agreements with customers mentioning Service Tax payment. The tribunal upheld the rejection of the refund claim, emphasizing the appellants' liability for Service Tax in constructing multi-storied buildings with agreements specifying purchasers' responsibility for the tax. The tribunal also found no unjust enrichment, as the agreements clearly outlined the purchasers' awareness and agreement to bear the Service Tax burden. en-us Tue, 22 Jan 2008 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4415 The appeals were dismissed as the appellants, providers of construction services for residential complexes, were found liable to pay Service Tax under relevant provisions. The appellants' argument that they were not obligated to pay the tax was refuted due to agreements with customers mentioning Service Tax payment. The tribunal upheld the rejection of the refund claim, emphasizing the appellants' liability for Service Tax in constructing multi-storied buildings with agreements specifying purchasers' responsibility for the tax. The tribunal also found no unjust enrichment, as the agreements clearly outlined the purchasers' awareness and agreement to bear the Service Tax burden. Case-Laws Service Tax Tue, 22 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4415