https://www.taxtmi.com/caselaws?id=427272 The Tribunal allowed the appellant's claim for a refund of service tax paid on the construction of individual residential houses, determining that the houses did not fall under the taxable category of "residential complex." The Tribunal also ruled that the principles of unjust enrichment did not apply as the appellant bore the tax burden. Consequently, the Tribunal set aside the Commissioner (Appeals)'s order and granted the appellant's refund claim. en-us Mon, 05 Sep 2022 00:00:00 +0530 Tue, 06 Sep 2022 07:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427272 The Tribunal allowed the appellant's claim for a refund of service tax paid on the construction of individual residential houses, determining that the houses did not fall under the taxable category of "residential complex." The Tribunal also ruled that the principles of unjust enrichment did not apply as the appellant bore the tax burden. Consequently, the Tribunal set aside the Commissioner (Appeals)'s order and granted the appellant's refund claim. Case-Laws Service Tax Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427272