https://www.taxtmi.com/caselaws?id=465996 Issue concerns entitlement to refund of service tax paid for construction of government buildings, including whether reimbursement by a government department makes it the proper claimant and whether opening of technical/financial bids constitutes contract formation. The tribunal found that reimbursement by the government department meant it bore the tax liability and should be impleaded as co-applicant; consequence: the department may pursue the refund and the sanctioned refunds remain but must be paid to the department. The tribunal held bid opening is not contract acceptance and remanded appeals for fresh adjudication on unjust enrichment and payment after impleadment. Three work orders dated after 01.03.2015 remain rightly rejected. en-us Thu, 23 Oct 2025 00:00:00 +0530 Mon, 19 Jan 2026 17:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465996 Issue concerns entitlement to refund of service tax paid for construction of government buildings, including whether reimbursement by a government department makes it the proper claimant and whether opening of technical/financial bids constitutes contract formation. The tribunal found that reimbursement by the government department meant it bore the tax liability and should be impleaded as co-applicant; consequence: the department may pursue the refund and the sanctioned refunds remain but must be paid to the department. The tribunal held bid opening is not contract acceptance and remanded appeals for fresh adjudication on unjust enrichment and payment after impleadment. Three work orders dated after 01.03.2015 remain rightly rejected. Case-Laws Service Tax Thu, 23 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465996