https://www.taxtmi.com/caselaws?id=415056 The Tribunal held that the appellant, a girls' hostel service provider, was eligible for exemption under Notification No 25/2012-ST for hostel services. The Tribunal interpreted the term "hostel" broadly within the notification's scope, allowing the appellant to claim the exemption. Regarding refund claims, the Tribunal emphasized the need for the Assistant Commissioner to ensure the tax burden was not passed on to others. The case was remanded for reconsideration of the refund claims, directing compliance with Section 11B requirements within three months. en-us Tue, 16 Nov 2021 00:00:00 +0530 Wed, 30 Mar 2022 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415056 The Tribunal held that the appellant, a girls' hostel service provider, was eligible for exemption under Notification No 25/2012-ST for hostel services. The Tribunal interpreted the term "hostel" broadly within the notification's scope, allowing the appellant to claim the exemption. Regarding refund claims, the Tribunal emphasized the need for the Assistant Commissioner to ensure the tax burden was not passed on to others. The case was remanded for reconsideration of the refund claims, directing compliance with Section 11B requirements within three months. Case-Laws Service Tax Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415056