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2019 (4) TMI 1690 - CESTAT NEW DELHIRefund of service tax paid - transaction amounting to sale or service - section 11 (B)(2)(e) of the Central Excise Act, 1944 made applicable to Chapter V of Finance Act, 1994 - HELD THAT:- The appellant is not liable to pay service tax as he has purchased the completed flat and not a flat under construction. The authority is directed to refund the service tax paid through the builder - refund allowed - appeal allowed - decided in favor of appellant.
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