https://www.taxtmi.com/caselaws?id=190918 The Tribunal allowed the appeal by remanding the case back to the original adjudicating authority for reconsideration of the refund claim of service tax paid by a purchaser to a builder. The Tribunal emphasized the need for specific evidence showing the tax liability was borne by the claimant, set guidelines for submission of documents within a specified timeframe, and highlighted the obligation to pay interest where applicable. The decision aimed to ensure a fair review of refund claims in accordance with legal provisions and principles of natural justice. en-us Wed, 14 Sep 2016 00:00:00 +0530 Wed, 08 Mar 2017 20:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190918 The Tribunal allowed the appeal by remanding the case back to the original adjudicating authority for reconsideration of the refund claim of service tax paid by a purchaser to a builder. The Tribunal emphasized the need for specific evidence showing the tax liability was borne by the claimant, set guidelines for submission of documents within a specified timeframe, and highlighted the obligation to pay interest where applicable. The decision aimed to ensure a fair review of refund claims in accordance with legal provisions and principles of natural justice. Case-Laws Service Tax Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190918