https://www.taxtmi.com/caselaws?id=391900 The Tribunal set aside the original authority's rejection of a refund claim related to service tax on 'construction of complex service.' Relying on a Delhi High Court decision, the Tribunal emphasized the need to distinguish service from the supply of goods in composite transactions. The judgment highlighted the impact of definitional changes post-July 2012 on taxability, emphasizing the need to assess consideration paid for taxability under the negative list regime. The Tribunal directed a fresh consideration of the refund claim by the original authority, emphasizing the importance of evaluating refund eligibility under the specific legal framework. en-us Tue, 22 Oct 2019 00:00:00 +0530 Mon, 10 Feb 2020 08:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391900 The Tribunal set aside the original authority's rejection of a refund claim related to service tax on 'construction of complex service.' Relying on a Delhi High Court decision, the Tribunal emphasized the need to distinguish service from the supply of goods in composite transactions. The judgment highlighted the impact of definitional changes post-July 2012 on taxability, emphasizing the need to assess consideration paid for taxability under the negative list regime. The Tribunal directed a fresh consideration of the refund claim by the original authority, emphasizing the importance of evaluating refund eligibility under the specific legal framework. Case-Laws Service Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391900