https://www.taxtmi.com/caselaws?id=419156 The tribunal held that the appellant's refund claim for service tax paid on the construction of a residential complex was not time-barred. It determined that the relevant date for computing the limitation under Section 11B should be the date of refund to customers, as it constituted an adjustment of service tax. Relying on precedent and the interpretation of Section 11B, the tribunal allowed the appeal, setting aside the challenged order and upholding the original decision for the refund of service tax. en-us Tue, 22 Feb 2022 00:00:00 +0530 Fri, 04 Mar 2022 08:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419156 The tribunal held that the appellant's refund claim for service tax paid on the construction of a residential complex was not time-barred. It determined that the relevant date for computing the limitation under Section 11B should be the date of refund to customers, as it constituted an adjustment of service tax. Relying on precedent and the interpretation of Section 11B, the tribunal allowed the appeal, setting aside the challenged order and upholding the original decision for the refund of service tax. Case-Laws Service Tax Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419156