https://www.taxtmi.com/caselaws?id=393116 The Tribunal ruled in favor of the appellant, a statutory body under the Agriculture Produce Market Act, 1961, regarding the liability of service tax on renting immovable property. The appellant was entitled to exemption under Notification No. 6/2005-ST. The Tribunal allowed the appeal for refund of service tax paid, rejecting the limitation period argument and unjust enrichment considerations. It held that the appellant was entitled to a refund under Section 35FF of the Central Excise Act without a separate application, setting aside the previous order and granting the refund with interest. en-us Mon, 03 Feb 2020 00:00:00 +0530 Wed, 17 Feb 2021 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393116 The Tribunal ruled in favor of the appellant, a statutory body under the Agriculture Produce Market Act, 1961, regarding the liability of service tax on renting immovable property. The appellant was entitled to exemption under Notification No. 6/2005-ST. The Tribunal allowed the appeal for refund of service tax paid, rejecting the limitation period argument and unjust enrichment considerations. It held that the appellant was entitled to a refund under Section 35FF of the Central Excise Act without a separate application, setting aside the previous order and granting the refund with interest. Case-Laws Service Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393116