https://www.taxtmi.com/caselaws?id=405343 The Tribunal allowed the appeal, ruling in favor of the appellant and ordering the refund of the service tax claim for the period 2015-16, which had been initially rejected by the Revenue as time-barred. The Tribunal considered the pending issue before the High Court regarding the exemption of construction services provided to government authorities, the treatment of similarly situated assesses, and the change in the Revenue's view post the High Court decision. The appellant's refund claim was granted with interest based on the equity principle and the treatment of similar cases. en-us Mon, 15 Mar 2021 00:00:00 +0530 Thu, 18 Mar 2021 09:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405343 The Tribunal allowed the appeal, ruling in favor of the appellant and ordering the refund of the service tax claim for the period 2015-16, which had been initially rejected by the Revenue as time-barred. The Tribunal considered the pending issue before the High Court regarding the exemption of construction services provided to government authorities, the treatment of similarly situated assesses, and the change in the Revenue's view post the High Court decision. The appellant's refund claim was granted with interest based on the equity principle and the treatment of similar cases. Case-Laws Service Tax Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405343