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2015 (12) TMI 952 - CESTAT BANGALORE

2015 (12) TMI 952 - CESTAT BANGALORE - 2015 (40) S.T.R. 268 (Tri. - Bang.) - Rectification of mistake - refund in terms of Section 65(105) of Central Excise Act, 1994 - Held that:- there is a mistake apparent from the records since it was not a point raised before us by the Revenue at all. Nevertheless, we consider that when an individual buyer purchases a flat/apartment in residential complex, what he is purchasing is an apartment or a flat and not a 'part of the complex'. If the Revenue's cont .....

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hana Wadhwa, Member (J) And B S V Murthy, Member (T) For the Appellant : Mr Rajesh Kumar, CA For the Respondent : Mr Pakshi Rajan, AR ORDER Per B S V Murthy Applications for rectification of mistake in Final Order Nos. 21770-21779/2014 dated 25.9.2014 have been filed by Revenue. 2. In the Final Order, the Tribunal has taken a view that prior to 1.7.2010, individual buyers of apartments / flats in residential complex, based on construction agreement, are not liable to pay service tax and if paid .....

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