Refund of service tax paid, which was not required to be paid - services provided in relation to sports...

Refund of service tax paid, which was not required to be paid - services provided in relation to sports stadium - commercial or industrial construction service - Providing and fixing of seating system - Laying of Synthetic athletic track - nature of civil structure is not of commercial - In so far as the taxability of service provided is concerned it is held that the services provided by the appellant are not taxable. - Refund to be allowed subject to unjust enrichment as well as limitation - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X