2013 (7) TMI 556

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..... Advocate JUDGEMENT Per G. Raghuram: The respondent constructed residential units on its own land for subsequent sale, by engaging labour. Revenue initiated proceedings against the respondent/ assessee for levying service tax under the taxable Construction of Complex Service. A search was conducted on the assessees premises on 21.03.2006. Several documents were seized and the Partner Shri Ani .....

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..... structed only one apartment block complex comprising 18 flats on the land owned by the assessee of which 14 flats were sold prior to 16.06.2005, the huge amount of Rs. 5 lakhs could be retained in the context of the show cause notice having been issued for recovery of only Rs. 20,196/towards service tax. Consequently, the appellate authority ordered refund of Rs. 5 lakhs remitted by the assessee u .....

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..... able interest on Rs. 5 lakhs, from the date of remittance thereof by the assessee namely w.e.f. 21.03.2006. In view of Section 11BB of the Central Excise Act, 1944, the assessee is entitled for interest on the amount deposited, from the period three months after 07.06.2006, i.e. from 07.09.2006. On the above analysis we modify the order of the Commissioner (Appeals) directing that the respondent s .....

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