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2019 (12) TMI 475 - HC - Service TaxRefund of service tax - Petitioners are aggrieved by levy of Service Tax on services in relation to construction of residential complex as defined under Section 65(105)(zzzh) of the Finance Act, 1994. According to learned counsel for petitioner levy of Service Tax on construction of residential complex was declared invalid as decided in the case of Suresh Kumar Bansal Vs. Union of India and others [2016 (6) TMI 192 - DELHI HIGH COURT] - delay in filing present petition - HELD THAT:- In the present case, petitioners are entitled for refund of Service Tax for financial year 2016-17. They were not party in matters decided by Delhi High Court - Court also finds that present petitioners have approached this Court in November, 2019 for seeking benefit of judgment in Suresh Kumar Bansal rendered by Delhi High Court. Benefit of a judgment, rendered long ago, cannot be extended after huge unexplained delay. Delay and laches in filing present writ petition has not been explained. Consequently benefit of judgment rendered by Delhi High Court cannot be extended to petitioners of this case. Petition dismissed.
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