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2008 (1) TMI 186 - CESTAT NEW DELHIService of construction of residential complex – refund filed on ground that impugned service do not come under service tax net – As per the provisions of Service Tax a person who construct a new residential complex or a building or having more than 12 residential units are liable to pay Tax - sale deed entered with their customer also mentions the Service Tax will be paid by the purchasers of the flat, hence refund is also rejectable on ground of unjust enrichment – appeal dismissed
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