https://www.taxtmi.com/caselaws?id=363822 The Tribunal partly upheld and partly remanded the case involving a refund claim for service tax on a construction service. Certain amounts were barred by limitation, but the balance was eligible for refund. The lack of evidence supporting self-construction led to a remand for further review by the adjudicating authority. The appellant's arguments were considered, and the case law cited was to be assessed. The appeal was partly allowed, with instructions for the authority to reassess eligibility for refund based on the evidence provided. en-us Mon, 16 Jul 2018 00:00:00 +0530 Thu, 19 Jul 2018 06:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363822 The Tribunal partly upheld and partly remanded the case involving a refund claim for service tax on a construction service. Certain amounts were barred by limitation, but the balance was eligible for refund. The lack of evidence supporting self-construction led to a remand for further review by the adjudicating authority. The appellant's arguments were considered, and the case law cited was to be assessed. The appeal was partly allowed, with instructions for the authority to reassess eligibility for refund based on the evidence provided. Case-Laws Service Tax Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363822