https://www.taxtmi.com/caselaws?id=435626 The Tribunal held that renting vacant land with a boundary wall does not attract service tax as it does not fall under "Renting of Immovable Property Service." The refund claim for service tax paid on the land was found time-barred under Section 11B due to the appellant's declaration in ST-3 returns. Additionally, the refund claim was rejected on the grounds of unjust enrichment as the tax burden was passed on to the service recipient. Consequently, the appeal was dismissed, and the appellant was denied the refund of service tax paid on the vacant land. en-us Wed, 22 Mar 2023 00:00:00 +0530 Thu, 23 Mar 2023 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435626 The Tribunal held that renting vacant land with a boundary wall does not attract service tax as it does not fall under "Renting of Immovable Property Service." The refund claim for service tax paid on the land was found time-barred under Section 11B due to the appellant's declaration in ST-3 returns. Additionally, the refund claim was rejected on the grounds of unjust enrichment as the tax burden was passed on to the service recipient. Consequently, the appeal was dismissed, and the appellant was denied the refund of service tax paid on the vacant land. Case-Laws Service Tax Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435626