https://www.taxtmi.com/caselaws?id=384779 The appellate tribunal ruled in favor of the appellant, allowing the refund claim for Service Tax paid during a period when the exemption was withdrawn. The tribunal found that the appellant did not pass on the tax burden to any other party, entitling them to the refund. Additionally, the tribunal determined that the services provided were indeed works contract services, contrary to the authorities' findings. The tribunal set aside the impugned order and allowed the appeal in favor of the appellant, dismissing objections raised by the revenue authorities. en-us Thu, 22 Aug 2019 00:00:00 +0530 Fri, 23 Aug 2019 07:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384779 The appellate tribunal ruled in favor of the appellant, allowing the refund claim for Service Tax paid during a period when the exemption was withdrawn. The tribunal found that the appellant did not pass on the tax burden to any other party, entitling them to the refund. Additionally, the tribunal determined that the services provided were indeed works contract services, contrary to the authorities' findings. The tribunal set aside the impugned order and allowed the appeal in favor of the appellant, dismissing objections raised by the revenue authorities. Case-Laws Service Tax Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384779