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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Refund of service tax claimed by the recipient of services ...

Case Laws     Service Tax

May 13, 2018

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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