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2018 (5) TMI 783 - CESTAT NEW DELHIRefund of service tax paid to the builder - refund claimed by the recipient of services (buyer of flat) - refund application filed was rejected on the ground that the respondent was not the petitioner before the Hon’ble Delhi High Court [2016 (6) TMI 192 - DELHI HIGH COURT] - Held that: - composite contract in relation to construction of complex, should not be subjected to levy of service tax on the service defined under Section 65 (105) (zzzh) of the Act. In other words, who so ever provides such service, which is composite in nature, shall not be liable to pay service tax Claiming of the benefit of the judgment,[2016 (6) TMI 192 - DELHI HIGH COURT], cannot be denied to the appellant as the same was rendered “in rem” and not “in personem”. - Refund cannot be denied - decided against Revenue.
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