https://www.taxtmi.com/caselaws?id=435887 The Tribunal allowed the appeal by M/s Quality Builders & Contractor, granting the refund of service tax deposited under mistaken belief. It held that the construction of individual residential houses was exempt under the Exemption Notification dated June 20, 2012, and the refund was not barred by the principles of unjust enrichment. The Tribunal set aside the Commissioner (Appeals) order and ruled in favor of the appellant. en-us Mon, 27 Feb 2023 00:00:00 +0530 Thu, 30 Mar 2023 08:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435887 The Tribunal allowed the appeal by M/s Quality Builders & Contractor, granting the refund of service tax deposited under mistaken belief. It held that the construction of individual residential houses was exempt under the Exemption Notification dated June 20, 2012, and the refund was not barred by the principles of unjust enrichment. The Tribunal set aside the Commissioner (Appeals) order and ruled in favor of the appellant. Case-Laws Service Tax Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435887