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2015 (12) TMI 952

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..... e 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 contention was correct, there was no need to add explanatio .....

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..... en 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 tax, they are eligible for refund in terms of Section 65(105) of Central Excise Act, 1994, made applicable to Service Tax matters. It is the contention of the Revenue in the application for rectification of mistake is that .....

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..... n was correct, there was no need to add explanation in the definition in the year 2010 to bring the individual buyers of flat/apartment in residential complex into service tax net. We do not intend to discuss the issue in detail since it is a legal issue and was not argued before us and it can be challenged in appeal. There is no mistake apparent from the records. Therefore, ROM applications are r .....

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