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2019 (9) TMI 1143 - AT - Service TaxRefund of service tax - service tax paid on composite contracts in respect of the construction activities including construction of residential complex service - Circular No. 108/02/2009 dated 29.1.2009 - time limitation. Scope of Circular No. 108/02/2009 dated 29.1.2009 - HELD THAT:- Para 3 of Circular No. 108/02/2009 dated 29.1.2009 clarifies that if the purchaser enters into an agreement for construction of residential complex with the builder and the builder provides the services for construction and after such construction, the purchaser received such property for his personal use, then such activity would not be subjected to service tax because the exclusion provided in the definition of residential complex would apply to such a situation. Thus, it is very much clear that the exclusion clarified in the circular applies to the appellants - the service tax paid by them is under mistake of law. Time Limitation - HELD THAT:- Section 11B prescribes a period of one year for filing the refund claim. However, the Hon'ble jurisdictional High Court in the case of M/S. 3E INFOTECH VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [2018 (7) TMI 276 - MADRAS HIGH COURT] had occasion to analyse the issue of levy when service tax is paid under mistake of law. The rejection of refund claim is unjustified - Appeal allowed.
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