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    <title>2015 (12) TMI 1573 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, Kirthi Constructions, stating that the services provided were not liable for service tax in transactions with flat buyers. The case is remanded for a detailed examination of the refund claim under relevant provisions, including the time bar and &#039;unjust enrichment&#039; aspect, with a directive to decide the claim within three months.</description>
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      <description>The Tribunal ruled in favor of the appellant, Kirthi Constructions, stating that the services provided were not liable for service tax in transactions with flat buyers. The case is remanded for a detailed examination of the refund claim under relevant provisions, including the time bar and &#039;unjust enrichment&#039; aspect, with a directive to decide the claim within three months.</description>
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