TMI Blog2023 (2) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) of Service Tax Rules, the appellant is entitled to refund of such amount u/s 142(3) of CGST Act. Further, as admittedly the appellant have refunded the booking amount including service tax, the appellant have satisfied the bar of unjust enrichment. The appellant is entitled to refund of the amount of Rs. 12,74,883/- - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51654 of 2022 - FINAL ORDER NO. 50111/2023 - Dated:- 6-2-2023 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Mr. Mohit Gohlyan, Advocate for the Appellant Mr. Gopi Raman, Authorised Representative for the Respondent ORDER Heard the parties. 2. The issue involved is whether the refund claim of service tax filed by the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been reversed and they have taken input tax credit of the tax paid during GST regime, for which, no objection has been raised by revenue. So far the service tax paid pursuant to raising of invoice, prior to 30.06.2017, the appellant have demonstrated that such service tax was shown as tax liability in the return for the period April to June 2017, and such tax stood properly paid, as reflected in the return. Further, Rule 6(3) of Service Tax Rules provides that a service provider haave issued invoice and/or received any payment against any service which is not provided, whatsoever the reason may be, then the service provider can take credit of such excess service tax paid by him. However, due to change of regime from service tax to GST, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note, ledger account and copy of bank statement, wherein it is evident that appellant have refunded the amount received from the buyer of the flat pursuant to cancellation alongwith the amount of service tax. He also urges that the amount of service tax remained as a deposit with the department and accordingly, there is no time limit, as such amount became refundable pursuant to cancellation of booking. Further, the CBIC vide Circular No. 151/2000-2012-ST dated 10.02.2012 have considered the issue of booking of flats/units which is subsequently cancelled, prior to completion of the project and/or taking the delivery and it has been clarified as follows: in this model, after 01/07/2010, investment amount shall be treated as consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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