2010 (4) TMI 174

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellants Shri C. Rangaraju, SDR For the Respondent CORAM: Hon'ble Ms. Jyoti Balasundaram, Vice-President The claim of the assessees for refund of Rs.1,89,121/- stated to be the amount of service tax paid in excess on the service of 'Construction of residential complex' has been rejected on the ground that the assessees had not substantiated their stand on payment of excess tax and further on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the assessees had not produced documents such as invoices, TR-6 challans etc., and agreement with the flat buyers showing the cost of the land which formed part of the exempted value.  3. I agree with the assessees that in case of purchase of residential flats, there can be no invoice as invoices are issued for sale of goods and not for sale of apartment/flats. As regards the agreement .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d, thereafter, the assessees shall satisfy him that they have not passed on the incidence of duty on the about amounts to their buyers. Fresh orders shall be passed after extending reasonable opportunity to the assessees of being heard in their defence. 3. The appeal is thus allowed by way of remand. (Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT    .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X