2018 (5) TMI 118

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..... r. D.M. Misra These four appeals are filed against respective orders-in-appeals passed by the Commissioner of Central Excise (Appeals), Ahmedabad, since involve common issues taken up together for disposal. 2. Briefly stated the facts of the case are that the appellant during the relevant period 2005-2006, have been rendering services under the category of construction service for residential co .....

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..... case of Commissioner of Service Tax vs Sujal Developers 2013 (31) STR 523 (Guj.), service tax is not payable on construction of residential omplex services during the period from 2005 to 01.07.2010. It is his contention that, therefore, they are eligible to refund of the service tax paid during the said period. Further, he submits that for the period 2006 to 2009 demand notices issued for recovery .....

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..... nt of Gujarat High Court in the aforesaid case.  Therefore, the appellant are eligible to refund of the service tax paid during the period 2005-2006. However, since the refund claim has not been examined on the aspect of unjust enrichment, the matter needs to be remanded to the adjudicating authority to examine the the issue of unjust enrichment. In the result, the impugned order is set aside .....

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