https://www.taxtmi.com/caselaws?id=351759 The court dismissed the Revenue's appeal against refund claims sanctioned by the Commissioner (Appeals). The respondent, a builder, refunded advance amounts along with service tax to buyers after canceling agreements. The judge found the Revenue's presumption of no refunds without proper verification unjustified. Relying on precedent, the judge upheld the respondent's entitlement to service tax refund, emphasizing the need for thorough consideration of evidence before filing appeals. Ultimately, the court upheld the Commissioner (Appeals)' decision, granting refunds to the respondent and highlighting the importance of factual verification in such cases. en-us Thu, 16 Nov 2017 00:00:00 +0530 Sat, 06 Jan 2018 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351759 The court dismissed the Revenue's appeal against refund claims sanctioned by the Commissioner (Appeals). The respondent, a builder, refunded advance amounts along with service tax to buyers after canceling agreements. The judge found the Revenue's presumption of no refunds without proper verification unjustified. Relying on precedent, the judge upheld the respondent's entitlement to service tax refund, emphasizing the need for thorough consideration of evidence before filing appeals. Ultimately, the court upheld the Commissioner (Appeals)' decision, granting refunds to the respondent and highlighting the importance of factual verification in such cases. Case-Laws Service Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351759