https://www.taxtmi.com/caselaws?id=401518 Refund of service tax on construction of a residential complex was allowed because the approved plan, architect certificate and occupation certificate showed that, treating each duplex as one unit, the complex had only 9 residential units and therefore fell within the relevant exemption basis of fewer than 12 units. The objection that the documentary evidence was insufficient was rejected, and the contrary finding that the unit count could not be conclusively established was displaced by the record. The unjust enrichment issue had already been addressed by the appellate authority, so no further procedural objection survived. en-us Wed, 09 Dec 2020 00:00:00 +0530 Thu, 10 Dec 2020 08:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401518 Refund of service tax on construction of a residential complex was allowed because the approved plan, architect certificate and occupation certificate showed that, treating each duplex as one unit, the complex had only 9 residential units and therefore fell within the relevant exemption basis of fewer than 12 units. The objection that the documentary evidence was insufficient was rejected, and the contrary finding that the unit count could not be conclusively established was displaced by the record. The unjust enrichment issue had already been addressed by the appellate authority, so no further procedural objection survived. Case-Laws Service Tax Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401518