Flat Buyer Claims Service Tax Refund; Judgment Applies Broadly, Not Limited to Specific Parties Under Delhi High Court Ruling.

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....Refund of service tax claimed by the recipient of services (buyer of flat instead of builder) - Composite contract in relation to construction of complex - Claiming of the benefit of the judgment,[2016 (6) TMI 192 - DELHI HIGH COURT], cannot be denied to the appellant as the same was rendered “in rem” and not “in personem”. - AT....