https://www.taxtmi.com/caselaws?id=359554 The appeals were allowed by the Tribunal, remanding the matter to address the issue of unjust enrichment in the refund claim of service tax paid for construction services on residential complexes during 2005-2006. The Tribunal held that the appellant was eligible for a refund based on the settled legal position regarding the non-leviability of service tax on such services. The impugned order was set aside, emphasizing the need to consider unjust enrichment in such refund claims. en-us Fri, 09 Feb 2018 00:00:00 +0530 Wed, 02 May 2018 06:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359554 The appeals were allowed by the Tribunal, remanding the matter to address the issue of unjust enrichment in the refund claim of service tax paid for construction services on residential complexes during 2005-2006. The Tribunal held that the appellant was eligible for a refund based on the settled legal position regarding the non-leviability of service tax on such services. The impugned order was set aside, emphasizing the need to consider unjust enrichment in such refund claims. Case-Laws Service Tax Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359554