2015 (1) TMI 1355 - AT - Service Tax

Refund claim - purchase of flats in the residential complex during the period prior to 01.07.2010 when the amendment was made to the law that purchase of flats by individual owner of residential complex also leviable to service tax - Learned counsel submits that since the Tribunal has already passed Final Order and remanded the matters to the original authority in line with the Final Orders passed by this Tribunal Nos. 21349 to 21469/2014, these two matters also can be remanded to the original adjudicating authority for fresh consideration - Held that - matters are remanded to the original adjudicating authority to consider the refund claim afresh in accordance with law - appeal allowed by way of remand.

Summary

The Appellate Tribunal CESTAT Bangalore ruled on refund claims for purchasers of flats in a residential complex before 01.07.2010. The Tribunal remanded the matter to the original authority for fresh consideration in line with previous Final Orders. The impugned orders were set aside.