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Tomy Thomas & Lata Thomas Versus Commissioner of Service Tax Bangalore-Service Tax

Refund claim - evidence of payment of service tax to the builder - applicant is a purchaser of an apartment/flat/residence from a builder or a developer - Period of limitation - Held that:- in view of the findings of the Tribunal in the case of Josh P John and others Vs. CST, Bangalore and others [2014 (9) TMI 597 - CESTAT BANGALORE], this case is remanded back to the original authority who will decide the refund claim. The original authority will issue the notice before disposing of the case an .....

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the five appeals. Out of the five appeals, four appeals have been disposed of by the Division Bench of this Tribunal vide order dated 20.8.2014 vide which the cases were remanded to the original authority to consider the refund claim afresh in view of the observation given in that appeals. 2. Briefly the facts of the present case are that appellant is an individual who has purchased flat from a builder and he preferred an application for refund on 20.4.2009 but the refund was rejected on the gro .....

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er is entitled to claim refund of service tax paid by him to the builder on the ground that service tax was not taxable before 1.7.2010. The learned counsel for the applicant submitted that this case needs to be remanded as other four appeals involved in the impugned order have already been remanded vide Final Order No.21349-21469/2014 dated 20.8.2014 (as reported in 2014-TIOL-1753-CESTAT-BANG.). 5. The learned counsel for the applicant produced the copy of the Final Order No.21349-21469/2014 da .....

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document shows that the service provider is a registered person, his registration number is available and details of service tax paid and the certificate by the developer that he has paid the service tax and statement showing the value of service tax are provided, in our opinion, would be sufficient. 47. It was submitted that in one of the orders, the Commissioner (A) has observed that the claim was filed within the prescribed time limit. It was submitted that in that case no appeal was filed b .....

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