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2018 (11) TMI 93 - AT - Service TaxConstruction of Residential Complex - advances received from the customers - liability of service tax - Held that:- There were doubts in the field at the relevant time about the liability for payment of service tax in respect of the advances received by such builders for construction of residential apartments. Finally with the insertion w.e.f. 01.07.2010 of Explanation in the definition of Section 65(105) (zzzh), the matter was laid to rest with the conclusion that any amount received by the builders prior to the issuance of completion certificate will be liable to payment of service tax under the category of construction of residential complex - Admittedly, the dispute in the present case is prior to the date of insertion of explanation - appellant not liable to service tax. Refund claim - time limitation - Section 11B of CEA - Held that:- In order to decide whether the appellant’s claim for refund will be hit by time bar under Section 11B, it is required to be verified from records whether any letter of protest has been filed by the appellants with the jurisdictional authorities and obtained acknowledgement - Original Authority will verify the records whether any letter of protest has been filed by these appellants either before him or before jurisdictional Commissioner. Appeal allowed by way of remand.
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