https://www.taxtmi.com/caselaws?id=361508 The Tribunal allowed the appeal in the case concerning a claim for refund of service tax paid for "renting of immovable property services" from 2007-08 to 2012-13. The Appellant, who paid the tax under audit pressure, demonstrated that the total value of services provided each year remained below the taxable limit specified in Notification No. 6/2005 - ST. The Tribunal found the Appellant entitled to the refund, provided evidence showing non-charging of service tax to the service recipient is verified and approved by the refund sanctioning authority. The case was remanded for the adjudicating authority to process the refund accordingly. en-us Fri, 11 May 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361508 The Tribunal allowed the appeal in the case concerning a claim for refund of service tax paid for "renting of immovable property services" from 2007-08 to 2012-13. The Appellant, who paid the tax under audit pressure, demonstrated that the total value of services provided each year remained below the taxable limit specified in Notification No. 6/2005 - ST. The Tribunal found the Appellant entitled to the refund, provided evidence showing non-charging of service tax to the service recipient is verified and approved by the refund sanctioning authority. The case was remanded for the adjudicating authority to process the refund accordingly. Case-Laws Service Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361508