2015 (1) TMI 686

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd that the decision in the case of Krishna Homes Vs. CCE, Bhopal [2014 (3) TMI 694 - CESTAT AHMEDABAD], Maharashtra Chamber of Housing Industry Vs. UOI [2012 (1) TMI 98 - BOMBAY HIGH COURT] are more proper and we have already relied upon previous final orders where this Tribunal was considering the refund claims of the buyers of flats and allowed the same. Further in the case of G.S. Promoters Vs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... curred because of miss-communication between the appellant and the chartered accountants. Appellant had thought that all the appeals had been given for preparation of appeal while they had handed over only order-in-original whereas the chartered accountant was waiting for documents. We are satisfied with the reason given for delay and accordingly condone the delay in filing the appeal. 2. The a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n was over prior to 01.07.2010, demand of service tax thereafter was not proper. For the earlier period he submits that a show-cause notice was issued on 13.02.2013 and the demand is time-barred. 3. Even though learned AR argued and relied upon the decision in the case of LCS City Makers Pvt. Ltd. Vs. CST, Chennai - [2013 (30) S.T.R. 33 (Tri.-Chennai), we find that the decision in the case of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X