2008 (1) TMI 186

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..... e tax net – As per the provisions of Service Tax a person who construct a new residential complex or a building or having more than 12 residential units are liable to pay Tax - sale deed entered with their customer also mentions the Service Tax will be paid by the purchasers of the flat, hence refund is also rejectable on ground of unjust enrichment – appeal dismissed
Shri. S. S. Kang, Vice Pre .....

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..... e refund claim the appellant filed appeal the same was rejected. 4. In the present appeal, the contention of the appellant is that the appellants are not liable to pay the Service Tax and in respect of unjust enrichment, the contention in the appeal is that the Service Tax has not been collected from the purchasers of the flats. 5. The adjudicating authority gave a finding of fact that the agree .....

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