https://www.taxtmi.com/caselaws?id=448279 Refund of service tax paid on construction of independent residential houses was held admissible because the construction consisted of separate, independent houses with distinct access, electricity and water connections and was treated as outside the taxable category relied on by the Department. The objection of unjust enrichment failed because the Housing Board had separately borne its share of tax through deduction and deposit under reverse charge, showing that the incidence was not passed on to the claimant. The same reasoning applied to excess tax paid under the same work order, and refund was also allowed for that amount. The refund claim succeeded in full and consequential relief followed. en-us Thu, 21 Dec 2023 00:00:00 +0530 Mon, 15 Jan 2024 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448279 Refund of service tax paid on construction of independent residential houses was held admissible because the construction consisted of separate, independent houses with distinct access, electricity and water connections and was treated as outside the taxable category relied on by the Department. The objection of unjust enrichment failed because the Housing Board had separately borne its share of tax through deduction and deposit under reverse charge, showing that the incidence was not passed on to the claimant. The same reasoning applied to excess tax paid under the same work order, and refund was also allowed for that amount. The refund claim succeeded in full and consequential relief followed. Case-Laws Service Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448279