2014 (3) TMI 775

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..... ppellant has produced certificate from the buyers that they have not paid service tax. Further, it is fact on record that no service tax invoice has been issued pertaining to these transactions. In the absence of these, it cannot be held that service tax has been passed on the buyer of the flat. Therefore, the appellant has passed the bar of unjust enrichment. Accordingly, they are entitled to ref .....

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..... ntial unit and paid service tax thereon. Later on in the year 2006-07, they realized they are not required to pay service tax on the flats sold to the buyers of residential units. Therefore, they filed refund claim. To support their claim, they filed various documents such as sale deed, and certificate from the buyers that they have not paid service tax on their transaction value. It is also submi .....

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..... service tax has been passed on the buyer of the flat. Therefore, the appellant has passed the bar of unjust enrichment. Accordingly, they are entitled to refund claim. As the service tax is not liable to be payable, therefore provisions of Section 11B of Central Excise Act is not applicable to this case. 5. With these observations, impugned order is set aside. Appeal is allowed with consequenti .....

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