https://www.taxtmi.com/caselaws?id=458259 The appeal concerning the dismissal of a refund application for service tax on residential complexes was allowed for remand. The Tribunal found merit in the appellant's argument that the tax burden's transfer to buyers needed further examination. The case was remanded to the original authority to reassess the evidence, including a Chartered Accountant's certification, to determine refund eligibility. The impugned order was set aside, and the case was directed for fresh assessment. The decision was pronounced in open court, emphasizing the need for a comprehensive review of the appellant's submissions and documentation. en-us Wed, 15 Mar 2017 00:00:00 +0530 Thu, 17 Oct 2024 20:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458259 The appeal concerning the dismissal of a refund application for service tax on residential complexes was allowed for remand. The Tribunal found merit in the appellant's argument that the tax burden's transfer to buyers needed further examination. The case was remanded to the original authority to reassess the evidence, including a Chartered Accountant's certification, to determine refund eligibility. The impugned order was set aside, and the case was directed for fresh assessment. The decision was pronounced in open court, emphasizing the need for a comprehensive review of the appellant's submissions and documentation. Case-Laws Service Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458259