https://www.taxtmi.com/caselaws?id=356027 The appellate authority upheld the original order and rejected the appellants' refund application based on a Delhi High Court judgment regarding Service Tax on construction services. The authority emphasized the judgment's general applicability, stating it should be followed regardless of specific parties. The pending appeal before the Supreme Court was considered crucial in denying the refund claim. The decision underscored the significance of legal principles, appellate roles, and awaiting final judicial resolution in tax refund matters. en-us Wed, 21 Feb 2018 00:00:00 +0530 Fri, 23 Feb 2018 06:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356027 The appellate authority upheld the original order and rejected the appellants' refund application based on a Delhi High Court judgment regarding Service Tax on construction services. The authority emphasized the judgment's general applicability, stating it should be followed regardless of specific parties. The pending appeal before the Supreme Court was considered crucial in denying the refund claim. The decision underscored the significance of legal principles, appellate roles, and awaiting final judicial resolution in tax refund matters. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356027