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2018 (7) TMI 1677 - HC - Service TaxCondonation of delay in filing appeal before Commissioner Appeals - Refund of amount paid by the petitioners - refund claimed on the ground that there was no authority to collect tax on the service rendered by the developer to the petitioners who are prospective buyers of Flats by construing the payment made as deposit - Circular issued by the Board in No. 108/02/2009 dated 29.01.2009 - refund was rejected on the ground of delay. Held that:- Admittedly, in the present case, the delay was 4 months 4 days and the petitioners/appellants have explained the delay by filing the additional affidavits in pursuance of the remand order passed by this Court and explained the delay - Though the Deputy Commissioner was right in dismissing the appeals in view of Section 85 of the Finance Act, in view of dictum of Division Bench of this Court in the case of PRACTICE STRATEGIC COMMUNICATIONS INDIA P. LTD., v. C.S.T., DOMLUR [2017 (1) TMI 659 - KARNATAKA HIGH COURT], the matter was remanded to the Commissioner of Service Tax (Appeals) to decide the appeals on merits. This Court is bound to follow the judgment of the Division Bench of this Court. The matters are remanded to the Commissioner of Service Tax (Appeals) to decide the appeals on merits without reference to the limitation and pass orders strictly in accordance with law - petition allowed by way of remand.
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