https://www.taxtmi.com/caselaws?id=380371 The Tribunal ruled in favor of the appellant in a refund claim dispute regarding service tax paid for construction services. It held that the service recipient, a Public Sector Undertaking engaged in defense production, was not a commercial concern. The construction of a compound wall was deemed non-commercial, leading to the approval of the refund claim. The Tribunal set aside the previous decision and granted the appellant the eligible refund, emphasizing the organization's essential role in defense production. en-us Tue, 23 Apr 2019 00:00:00 +0530 Tue, 27 Aug 2019 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380371 The Tribunal ruled in favor of the appellant in a refund claim dispute regarding service tax paid for construction services. It held that the service recipient, a Public Sector Undertaking engaged in defense production, was not a commercial concern. The construction of a compound wall was deemed non-commercial, leading to the approval of the refund claim. The Tribunal set aside the previous decision and granted the appellant the eligible refund, emphasizing the organization's essential role in defense production. Case-Laws Service Tax Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380371