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2017 (12) TMI 1166 - AT - Service TaxRefund of service tax paid - duty paid under protest - construction of complex services - the appellant claimed that no Service Tax liability can be fixed on the appellant again as they have not provided any construction services - Held that: - If the construction activity is in effect carried out by the contractors in terms of an agreement with the appellants, it will be the contractors who will be considered as service providers. The appellant will be service recipient. The appellants monitor the construction and managed the allotment and sale of these constructed houses. In our opinion, this by itself does not make the appellant as a provider of construction service. This aspect has not been examined by the lower authorities - matter placed on remand for re-examination. Unjust enrichment - Held that: - if the appellant collected the cash and kept with them, the bar of unjust enrichment will apply - As stipulated in the legal provisions of section 11B of the Central Excise Act 1944 made applicable to Service Tax, the question of unjust enrichment may also be examined afresh by the original authority. Appeal allowed by way of remand.
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