Refund of service tax claimed by the recipient of services (buyer of flat instead of builder) -...

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, in the caes of Suresh Kumar Bansal [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 .....

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