Rejection of refund of Service tax - service tax paid wrongly at ...

Court Rules Service Tax Refund Valid for Shops and Flats; Broad Interpretation of "Building" Supports Exemption Claim.

November 26, 2022

Case Laws     Service Tax     AT

Rejection of refund of Service tax - service tax paid wrongly at the time of purchase of the said shops/ flats, to the exchequer through service provider - service was exempt during the relevant period - the word “building” used is wide enough cover the shop and flats purchased by the appellant. That being so benefit of exemption under the said entry cannot be denied to the appellant on this ground. - AT

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