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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