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2024 (4) TMI 558 - CESTAT BANGALORERefund of service tax paid - Construction of Residential Complexes Service - rejection on the grounds of non-submission of the required documents despite seeking time for submission of the same - HELD THAT:- Commissioner (Appeals) in the impugned order has upheld the order of the original authority on the ground that no documentary proof to satisfy that their service/activity falls within the purview of Board Circular 96/2007-ST dated 23.08.2007 was submitted. The contention of the appellant that their service would fall under ‘Works Contract’ was also not considered by Commissioner (Appeals) as they have not taken any registration under ‘Works Contract’ and discharged appropriate service tax. In this case the appellant contends that they are not in the activity of ‘Construction of Residential Complexes’ to attract levy of service tax. They have contended that they are purchasing land, building flats and selling them to the customers. They are in the business of buying and selling of flats and hence they are not liable for service tax.Nonetheless they have registered and paid service tax, realizing that they ought not to have paid service tax they have filed a refund claim for the service tax paid. However, since the required documents as proof of payment of service tax as well as non-collection of same from the buyers was not produced by way of documents, their refund claim was rejected by the original authority as well as by the first appellate authority. The required documents are not brought on record even in the appeal before this Tribunal and the appellant has not appeared for hearing on the last three occasions - the appeal filed by the appellant is dismissed.
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