Custom, Excise & Service Tax Tribunal
P.K. Unikrishnan vs Commissioner Of Central Excise, ... on 25 September, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 21770-21779 / 2014 Appeal(s) Involved: ST/120/2011-DB, ST/123/2011-DB, ST/141/2011-DB, ST/148/2011-DB, ST/149/2011-DB, ST/154/2011-DB, ST/170/2011-DB, ST/176/2011-DB, ST/192/2011-DB, ST/198/2011-DB [Arising out of Order-in-Appeal No. 43 to 124/2010 Service Tax dated 24/09/2010 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals), Cochin.] P.K. UNIKRISHNAN B-13, LAKSHMI, S.N. NAGAR, THOTTADA, KANNUR -670 007. Appellant(s) RAZIYA P.K NEAR CHALAD PETROL PUMP, CHALAD KANNUR Appellant(s) DR. MAYA ROASE JOSE B-11 QUARTERS S.5, PARIYARAM MEDICAL COLLEGE, PARIYARAM, KANNUR KERALA Appellant(s) DR. RANJITH RAMDAS C-II, JAGRAM COMPLEX, DHANORI ROAD, PUNE Appellant(s) NISHA SUDHIR NISHA BHAVAN, PANOOR, THALLASSERY, KERALA Appellant(s) SUJATHA KUNHIRAMAN SUGUNA NIVAS, NEAR GOVT. GUEST HOUSE, BURNASSERY, KANNUR. Appellant(s) RASHEED KAKKOTAKATTH 7TH MILE, THALIPARAMBA, KANNUR Appellant(s) KESAVAN AND LAKSHMI DEVI CHORKALA,KUNNATHUR, THALIPARAMBA Appellant(s) HASSAN ALI.C.V STAR VILLA,R.C CHURCH ROAD,P.O.MATTOL CENTRAL,KANNUR Appellant(s) VISHAK MATTUMMAL PANDARAN,PURNAM, PAYYAMBALAM,KANNUR Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax, COCHIN C R BUILDING, I S PRESS ROAD, ERNAKULAM, COCHIN - 682018 KERALA Respondent(s)
Appearance:
Mr. Rajesh Kumar, CA HIRAGANGE & ASSOCIATES #1010, 1st floor(Above Corp. Bank) 26th Main, 4th T Block, Jayanagar, BANGALORE - 560041 KARNATAKA For the Appellant Mr. R. Gurunathan, Addl. Commissioner (AR) & Mr. S. Teli, Dy. Commissioner (AR) For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 25/09/2014 Date of Decision: 25/09/2014 Order Per : B.S.V.MURTHY In all these cases, the buyers of the flats/apartments from builders/developers have filed refund claims of service tax paid by them during the period prior to 1.7.2010. Several refund claims of the same category were considered by this Tribunal in Final Order No.21349-21469/2014 and we had considered several disputed issues and gave our conclusions in respect of different set of disputed issues. After considering all the issues and giving our observations, we had remanded all the matters to the original adjudicating authorities concerned with a direction to decide the matter afresh after giving opportunity to the appellants to present their case in line with the observations made in that order.
2. The learned CA who appears on behalf of the appellants submits that in these cases also the impugned orders may be set aside and the matter may be remanded to the original adjudicating authorities to decide the matters afresh following the observations in the final order referred to above after giving opportunity to the appellants to present their case. He also submits that appellants also shall follow the instructions given in the above order. Learned AR has no objection for remanding the matter since an order has already been passed earlier. In the result, all the impugned orders are set aside and the matters are remanded to the original adjudicating authorities as mentioned hereinabove.
(Operative portion of the order has been pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER rv 3