https://www.taxtmi.com/caselaws?id=349653 Refund under Circular No. 108/02/2009-ST was available only where construction was carried out by the freehold owner on its own land. The record did not show absolute ownership of the land on which the flats were built; the appellant had only possessory rights and the landowner and builder were different persons. On that basis, the circular benefit was not available. The claim also failed on unjust enrichment because the appellant did not establish that the service tax burden had not been passed on to the buyers. The refund claim was therefore not maintainable. en-us Tue, 10 Oct 2017 00:00:00 +0530 Wed, 15 Nov 2017 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349653 Refund under Circular No. 108/02/2009-ST was available only where construction was carried out by the freehold owner on its own land. The record did not show absolute ownership of the land on which the flats were built; the appellant had only possessory rights and the landowner and builder were different persons. On that basis, the circular benefit was not available. The claim also failed on unjust enrichment because the appellant did not establish that the service tax burden had not been passed on to the buyers. The refund claim was therefore not maintainable. Case-Laws Service Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349653