https://www.taxtmi.com/caselaws?id=763214 CESTAT Bangalore dismissed the appellant's refund claim for Rs.1,19,146/- service tax paid on Works Contract Service. The tribunal upheld the Commissioner(Appeals) finding that appellant registered under Works Contract Service, not Construction of Residential Complex Service. Following SC precedent in CCE, Kanpur v. Flock (India) Pvt. Ltd., the tribunal held refund claims cannot be filed without challenging the assessment. The appellant's cited judgments were distinguished as not addressing refund admissibility without service classification change. Appeal rejected. en-us Mon, 09 Dec 2024 00:00:00 +0530 Sat, 14 Dec 2024 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763214 CESTAT Bangalore dismissed the appellant's refund claim for Rs.1,19,146/- service tax paid on Works Contract Service. The tribunal upheld the Commissioner(Appeals) finding that appellant registered under Works Contract Service, not Construction of Residential Complex Service. Following SC precedent in CCE, Kanpur v. Flock (India) Pvt. Ltd., the tribunal held refund claims cannot be filed without challenging the assessment. The appellant's cited judgments were distinguished as not addressing refund admissibility without service classification change. Appeal rejected. Case-Laws Service Tax Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763214