TMI Blog2022 (5) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... List the matter on 23.05.2022. - SERTA 7/2022, CM APPLs. 20067-70/2022 - - - Dated:- 26-4-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE POONAM A. BAMBA Appellant Through: Mr Satish Kumar, Senior Standing Counsel. Respondent Through: Mr. Karan Sachdev, Mr. Yogendra Aldak, Ms. Avisha Khatri and Mr. Kunal Kapoor, Advocates. O R D E R [Physical co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation, inter alia, on the ground that the respondent had misrepresented facts. 3.1. The Tribunal, in this behalf, has ruled against the appellant. 4. In the alternative, it is sought to be argued on behalf of the appellant, that the collection of tax was unwarranted as, during the relevant period, no tax was leviable on the service rendered by the respondent to the flat buyers. 4.1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which arises in this particular case is if service tax was not leviable by the respondent during the relevant period, should not the money be returned to the flat buyers, if they are identifiable. 6.1 This aspect of the matter has not been examined by the Tribunal. 7. Issue notice. 7.1 Mr Karan Sachdev accepts notice on behalf of the respondent. 8. Counter-affidavit will be filed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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