https://www.taxtmi.com/caselaws?id=418417 The Tribunal allowed the appeals, determining that the claims for refund were timely filed, the levy of service tax was unauthorized by law, and the appellant bore the tax burden. The Tribunal granted the appellant consequential relief, holding that the payments made under protest were not time-barred for refund and that the appellant's activities were not subject to service tax as they constituted collaborative sharing of sales proceeds, not rent for space. en-us Thu, 10 Feb 2022 00:00:00 +0530 Mon, 31 Oct 2022 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418417 The Tribunal allowed the appeals, determining that the claims for refund were timely filed, the levy of service tax was unauthorized by law, and the appellant bore the tax burden. The Tribunal granted the appellant consequential relief, holding that the payments made under protest were not time-barred for refund and that the appellant's activities were not subject to service tax as they constituted collaborative sharing of sales proceeds, not rent for space. Case-Laws Service Tax Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418417