https://www.taxtmi.com/caselaws?id=444279 The Tribunal allowed the appeal regarding a refund claim for Service Tax on a flat purchased for personal use. The appellant successfully argued that the flat was for personal use, entitling her to the refund. The Tribunal found the denial of the refund unjustified, citing the appellant's bearing of the tax burden. The time-limitation for the refund application was calculated from the original filing date. The decision was supported by consistent rulings from co-ordinate Benches, deeming the denial of the refund unsustainable. en-us Wed, 11 Oct 2023 00:00:00 +0530 Thu, 12 Oct 2023 10:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444279 The Tribunal allowed the appeal regarding a refund claim for Service Tax on a flat purchased for personal use. The appellant successfully argued that the flat was for personal use, entitling her to the refund. The Tribunal found the denial of the refund unjustified, citing the appellant's bearing of the tax burden. The time-limitation for the refund application was calculated from the original filing date. The decision was supported by consistent rulings from co-ordinate Benches, deeming the denial of the refund unsustainable. Case-Laws Service Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444279