https://www.taxtmi.com/caselaws?id=361424 Refund of service tax paid on garbage collection and disposal services was admissible because the recipient was a statutory body and the services fell within Notification No. 25/2012-ST. The services related to sanitation, conservancy and solid waste management in the MIDC area, and later proceedings had established that MIDC was a statutory body with no service tax liability on the services in question. Since tax had been paid in excess, the refund claim was rightly allowed and the order denying refund was set aside. en-us Thu, 22 Mar 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361424 Refund of service tax paid on garbage collection and disposal services was admissible because the recipient was a statutory body and the services fell within Notification No. 25/2012-ST. The services related to sanitation, conservancy and solid waste management in the MIDC area, and later proceedings had established that MIDC was a statutory body with no service tax liability on the services in question. Since tax had been paid in excess, the refund claim was rightly allowed and the order denying refund was set aside. Case-Laws Service Tax Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361424