2015 (12) TMI 1163 - AT - Service Tax

Denial of refund claim - buyers of the flats/apartments from builders/developers have filed refund claims of service tax paid by them during the period prior to 1.7.2010 - Held that - appellants submits that in these cases also the impugned orders may be set aside and the matter may be remanded to the original adjudicating authorities to decide the matters afresh following the observations in the final order referred to above after giving opportunity to the appellants to present their case. - since an order has already been passed earlier. - matter remanded back.

Summary

Issues:
Buyers filing refund claims of service tax paid prior to 1.7.2010 from builders/developers.

Analysis:
The Appellate Tribunal CESTAT BANGALORE considered refund claims of service tax paid by buyers of flats/apartments prior to 1.7.2010. In a previous Final Order, the Tribunal had addressed various disputed issues and remanded the matters to the original adjudicating authorities for fresh consideration in line with the Tribunal's observations.

The learned CA representing the appellants requested setting aside the impugned orders and remanding the matters to the original adjudicating authorities for a fresh decision following the observations in the previous final order. The CA also emphasized that the appellants should adhere to the instructions given in the earlier order. The AR for the respondent did not object to the remand since a previous order had been issued. Consequently, the Tribunal set aside all impugned orders and remanded the matters to the original adjudicating authorities as per the directions provided.

The Tribunal's decision to remand the matters to the original adjudicating authorities for fresh consideration aligns with the principles of natural justice and procedural fairness. By following the observations and instructions provided in the previous final order, the appellants will have the opportunity to present their case effectively during the re-adjudication process. The remand order ensures that the matters are reviewed in accordance with the Tribunal's earlier findings, promoting transparency and consistency in the adjudication of refund claims related to service tax paid on property transactions.