Service Tax Refund cannot be denied for Stamp Duty Evidence if stamp duty was exempt

Rare Townships Private Limited Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) In the case of Rare Townships Private Limited vs Commissioner of CGST & Central Excise, the CESTAT Mumbai overturned the rejection of a ₹15,30,978 refund claim related to works contract services from April to September 2015. The dispute arose over compliance with stamp duty requirements outlined in Notification No. 9/2016-ST, which reinstated the exemption withdrawn in 2015. The lower authorities had denied the refund, citing the appellant’s failure to provide evidence of stamp duty payment ...