TMI Blog2019 (12) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate was given by the competent authority i.e. BMC on 07.09.2015, the service was declared service, and refund cannot be granted. HELD THAT:- The definition of declared services lays down the criteria of issuance of completion certificate by the competent authority. There is no powers or jurisdiction vested with the service tax authorities to dilute the said definition and to go the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ser can only be made chargeable to tax by the State Government - However, Learned counsel fairly agrees that the said decision was not referred to before the Commissioner (Appeals) or the adjudicating authority and as such their comments on the same are not available. Matter remanded to the original adjudicating authority for consideration of the said decision of the Hon'ble Supreme Court a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellant, under a belief that no service tax was payable inasmuch as the building was otherwise complete, filed refund of service tax to the extent of ₹ 6,67,800/-. The said refund claim stands denied by the lower authorities on the ground that the appellant s agreement with the Developer was on 13.03.2015 whereas occupation certificate was given by the competent authority i.e. BMC o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in issuance of completion certificate. As such the appellant s contention that the said certificate was not issued on account of non-functioning or delayed functioning of the State Environment Appraisal Committee cannot be appreciated. As such on the said ground, I do not find any merit in the contention of the appellant. 5. Alternatively, Learned Advocate submits that inasm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition made to the goods transferred after the agreement is entered into with the flat purchaser can only be made chargeable to tax by the State Government. However, Learned counsel fairly agrees that the said decision was not referred to before the Commissioner (Appeals) or the adjudicating authority and as such their comments on the same are not available. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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