https://www.taxtmi.com/caselaws?id=386375 The Tribunal allowed the appeals, ruling that the service tax collected before 1.6.2007 was unsustainable due to the levy being deemed unconstitutional. The Circular excluding construction services for personal use from the definition of residential complex applied to the appellants, justifying their refund claims. The Tribunal held that the refund claims were not time-barred under section 11B of the Central Excise Act, 1944, as the service tax was paid under a mistake of law, granting the appeals and any consequential benefits. en-us Thu, 26 Sep 2019 00:00:00 +0530 Thu, 11 Feb 2021 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386375 The Tribunal allowed the appeals, ruling that the service tax collected before 1.6.2007 was unsustainable due to the levy being deemed unconstitutional. The Circular excluding construction services for personal use from the definition of residential complex applied to the appellants, justifying their refund claims. The Tribunal held that the refund claims were not time-barred under section 11B of the Central Excise Act, 1944, as the service tax was paid under a mistake of law, granting the appeals and any consequential benefits. Case-Laws Service Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386375