https://www.taxtmi.com/caselaws?id=421106 The appeals were allowed with consequential benefits as the Bench found that the appellants provided sufficient documents to prove the payment of service tax on long term lease of industrial lands. The refund claims were rejected based on the retrospective introduction of Section 104 of the Finance Act, but the Bench noted that the appellants filed timely refund claims and submitted evidence of service tax payment. Therefore, the impugned orders were set aside, and the appeals were allowed in favor of the appellants. en-us Fri, 01 Apr 2022 00:00:00 +0530 Mon, 18 Apr 2022 08:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421106 The appeals were allowed with consequential benefits as the Bench found that the appellants provided sufficient documents to prove the payment of service tax on long term lease of industrial lands. The refund claims were rejected based on the retrospective introduction of Section 104 of the Finance Act, but the Bench noted that the appellants filed timely refund claims and submitted evidence of service tax payment. Therefore, the impugned orders were set aside, and the appeals were allowed in favor of the appellants. Case-Laws Service Tax Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421106