https://www.taxtmi.com/caselaws?id=311597 CESTAT Ahmedabad held that construction of rooms for educational institutions does not qualify as Commercial or Industrial Construction Service under service tax provisions since the rooms were not used for commerce or industry. The appellant had wrongly paid service tax on these services. However, the refund claim was subject to unjust enrichment provisions under Section 11B of Central Excise Act, following Supreme Court precedent in Mafatlal Industries case. Both revenue and assessee appeals were dismissed, confirming that while tax was wrongly paid, refund requires compliance with unjust enrichment conditions. en-us Sat, 04 Jan 2014 00:00:00 +0530 Thu, 04 Jan 2024 20:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311597 CESTAT Ahmedabad held that construction of rooms for educational institutions does not qualify as Commercial or Industrial Construction Service under service tax provisions since the rooms were not used for commerce or industry. The appellant had wrongly paid service tax on these services. However, the refund claim was subject to unjust enrichment provisions under Section 11B of Central Excise Act, following Supreme Court precedent in Mafatlal Industries case. Both revenue and assessee appeals were dismissed, confirming that while tax was wrongly paid, refund requires compliance with unjust enrichment conditions. Case-Laws Service Tax Sat, 04 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311597