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2019 (9) TMI 1529 - AT - Service TaxRefund of Service Tax - Renting of Immovable Property service - Real Estate Agent service - transfer charges - HELD THAT:- The demand of transfer charges was actually set aside, when it was demanded under real estate agent services. The only amount of transfer charges demand which was confirmed was pertaining to the period w.e.f. 1st July, 2010 onwards that too, when it was demanded under renting of immovable property services. The demand for which the sanctioned refund has been adjusted is qua the transfer charges, which were demanded for the period w.e.f. December, 2009 to March, 2010 and from April 2010 to June, 2010 respectively, which means that the period in issue is before July, 2010. The entire demand of transfer charges as demanded under real estate agent services before July, 2010 has already been set aside by this Tribunal, the question of adjustment of the refund of an amount as was deposited at the time of filing the said appeal for the demand of the said period is apparently not sustainable. The Commissioner (Appeals) has relied upon the fact that the appeal was partially allowed but has failed to appreciate that while being partially allowed, it is the amount in question i.e the transfer charges that too for the period before July, 2010 that the said demand was set aside - Commissioner (Appeals) has also committed an error while holding that demand for the period prior to July 2010 was confirmed with respect to the transfer charges. The Commissioner (Appeals) has failed to appreciate the findings of this Tribunal in true spirit and has committed an error while holding the status of partially allowed appeal which was qua other demands than transfer charges as a ground to reject the claim of the appellant for not adjusting the refund qua a demand - Appeal allowed - decided in favor of appellant.
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