Custom, Excise & Service Tax Tribunal
Mr. Siddharth Bhan & vs Commissioner Of Service Tax Bangalore on 17 March, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: ST/952/2011-SM, ST/980/2011-SM, ST/981/2011-SM ST/1131/2011-SM, ST/1132/2011-SM, ST/1135/2011-SM [Arising out of Orders-in-Appeal No. 17-34/2011 dated 05/01/2011 passed by the Commissioner of Central Excise, Bangalore ] For approval and signature: HON'BLE Mr. B.S.V. MURTHY, TECHNICAL MEMBER 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Mr. Siddharth Bhan & Mrs. Vishaka Ganjoo Shriram Samruddhi, Apt. No. C-403, Thoobrahalli Village, Varthir Hobli, Banglaore - 560 066 Appellant(s) Mrs. Rita Kapoor Shriram Samruddhi, Apt. No. M-702, Thoobrahalli Village, Varthir Hobli, Bangalore - 560 066 Appellant(s) Mrs. V.R. Brinda Shriram Samruddhi, Apt. No. N-602, Thoobrahalli Village, Varthir Hobli, Bangalore - 560 066 Appellant(s) Mrs. Swati Nigam & Mr. Vishal Nigam Shriram Samruddhi, Apt. No. K-502, Thoobrahalli Village, Varthir Hobli, Bangalore - 560 066 Appellant(s) Mr. Sajeev Nair & Mrs. Preetha Pathiyil Shriram Samruddhi, Apt. No. M-303, Thoobrahalli Village, Varthir Hobli, Bangalore - 560 066 Appellant(s) Mr. Pranab Kiran Nath & Mrs. Mohuya Nath Shriram Samruddhi, Apt. No. G-705, Thoobrahalli Village, Varthir Hobli, Bangalore - 560 066 Appellant(s) Versus Commissioner of Service Tax Bangalore 1st To 5th Floor, TTMC Building, Above BMTC Bus Stand, Domlur Bangalore 560 071 Karnataka Respondent(s)
Appearance:
Mr. J.S. Bhanu Murthy, CA 32, 1st Floor, Patalamma Temple Street, South End Circle, Basavanagudi, Bangalore 560 004 For the Appellants Mr. S. Ila, Mr. R. Gurunathan & Mr. S. Teli, AR For the Respondents Date of Hearing: 17/03/2015 Date of Decision: 17/03/2015 CORAM:
HON'BLE Mr. B.S.V. MURTHY, TECHNICAL MEMBER Final Order Nos. 20779-20784 / 2015 Per: B.S.V. MURTHY Both sides agree that in all the appeals the issue involved is refund claims filed by the purchasers of flats in the residential complex during the period prior to 01.07.2010. Prior to 01.07.2010, the service provided by builder/developer to a purchaser of flats on the basis of construction agreement/sale agreement was not liable to tax. During this period, in all the appeals, the service providers had paid the tax. Since the buyers of the flats, the present appellants had borne the liability of service tax all of them have claimed refunds.
2. All the appeals have been rejected and as a result the appellants are before me. Both sides agree that the issue is covered by the decision of this Tribunal in Final Order Nos. 21349-21469/2014 wherein this Tribunal had remanded the matters to the original adjudicating authority for fresh consideration following the observations made therein. Accordingly the impugned orders are set aside and the matters are remanded to the original adjudicating authority to consider the refund claims afresh in accordance with law and keeping the observations in the Final Orders referred to above. (Order pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER iss