2016 (6) TMI 1173 - AT - Service Tax

Refund claim - service tax paid by the purchasers of flats in the residential complex during the period prior to 01.07.2010 - Held that - Tribunal in a bunch of identical appeals has remanded the cases back to the original authority to decide the refund claim afresh and this appeal can also be remanded to original authority for fresh consideration - appeal allowed by way of remand.

Summary

Issues involved:
Appeal against order dismissing refund claim of service tax paid by purchasers of flats in a residential complex before 01.07.2010.

Analysis:
The appeal was filed against the order of the Commissioner (Appeals) dismissing the refund claims related to service tax paid by purchasers of flats in a residential complex before 01.07.2010. During the hearing, no one appeared on behalf of the appellant. The department's authorized representative highlighted that similar appeals had been remanded by the Tribunal for fresh consideration. The Tribunal had passed Final Order Nos. 21349-21469/2014 in identical appeals, remanding the cases for a fresh decision by the original authority. Upon reviewing the Final Order and the impugned order, it was noted that the appellant's case had also been decided against them on 24.09.2010. Considering the circumstances and the previous remand by the Tribunal, the Judicial Member set aside the impugned order and remanded the case to the original adjudicating authority. The remand was ordered to allow the appellant a fair opportunity to present their case and for the refund claim to be reconsidered in accordance with the principles of natural justice. Consequently, the present appeal was allowed by way of remand.

This judgment highlights the importance of ensuring that refund claims are considered fairly, especially in cases involving service tax paid by purchasers of flats in residential complexes. The decision emphasizes the need for adherence to principles of natural justice and providing reasonable opportunities for appellants to present their cases. The Tribunal's previous remand in similar cases sets a precedent for ensuring proper adjudication of refund claims related to service tax.