https://www.taxtmi.com/caselaws?id=357301 The Tribunal allowed the appeals by remanding the matter to the Adjudicating Authority for further scrutiny and verification of the sub-contractors' claims for refund of service tax paid on construction services. The decision emphasized the necessity of establishing the provision of works contract services between sub-contractors and main contractors to qualify for a refund, particularly in situations involving retrospective exemptions and compliance with relevant legislative provisions and notifications. en-us Mon, 12 Mar 2018 00:00:00 +0530 Tue, 20 Mar 2018 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357301 The Tribunal allowed the appeals by remanding the matter to the Adjudicating Authority for further scrutiny and verification of the sub-contractors' claims for refund of service tax paid on construction services. The decision emphasized the necessity of establishing the provision of works contract services between sub-contractors and main contractors to qualify for a refund, particularly in situations involving retrospective exemptions and compliance with relevant legislative provisions and notifications. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357301