https://www.taxtmi.com/caselaws?id=369964 The tribunal ruled in favor of the appellant regarding the taxability of services related to the erection of transmission towers, stating they were not taxable before 01.05.2006. The tribunal also held that the time bar did not apply to the refund claim of Service Tax paid and emphasized the need for evidence to prove non-passing of the tax burden for unjust enrichment. The classification of the service under the works contract category pre-01.06.2007 required further verification. The tribunal set aside the previous order and remanded the case for a fresh decision by the Adjudicating Authority. en-us Thu, 01 Nov 2018 00:00:00 +0530 Tue, 06 Nov 2018 07:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369964 The tribunal ruled in favor of the appellant regarding the taxability of services related to the erection of transmission towers, stating they were not taxable before 01.05.2006. The tribunal also held that the time bar did not apply to the refund claim of Service Tax paid and emphasized the need for evidence to prove non-passing of the tax burden for unjust enrichment. The classification of the service under the works contract category pre-01.06.2007 required further verification. The tribunal set aside the previous order and remanded the case for a fresh decision by the Adjudicating Authority. Case-Laws Service Tax Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369964