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2023 (8) TMI 795 - CESTAT NEW DELHILevy of service tax - Construction of Residential Complex Service - amount received against booking - allottees had stopped the payment and requested for cancellation of bookings and return of advance - revenue neutrality - extended period of limitation - HELD THAT:- There is no dispute that the appellant was providing construction of residential complex service which is taxable. There is also no dispute that the appellant had collected advances from his customers towards sale of flats during the period October 2013 to March 2015. There is no doubt that such advances were liable to service tax. It was submitted by the appellant that they had returned the advances as allottees had stopped the payment and requested for cancellation of bookings - it is noted that no evidence has been provided by the appellant that establishes that these advances were returned. Extended period of limitation - misdeclaration or not - HELD THAT:- A perusal of impugned order shows that the appellant had taken the same argument before the Commissioner (Appeals), who has noted that the appellant has simply argued that they have refunded the entire amount of advances to the various buyers without producing any evidence which seemed to be an afterthought. It is seen that the appellant has made no effort to provide any documents to evidence the return of the advance amount - The contention that an earlier show cause notice was issued and the information was in the knowledge of the department is also not evidenced by the records - extended period rightly invoked. Appeal dismissed.
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