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TMI Blog2016 (12) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant is registered under ‘Works Contract Service’ whereas the Board Circular is regarding Construction of Residential Complex Service - time bar - unjust enrichment - whether the Board Circular No. 108/02/2009 ST dated 29.01.2009 is applicable? - Held that: - reliance placed on the decision of the case of Krishna Builders Vs. CCE, Raipur [2009 (3) TMI 160 - CESTAT, NEW DELHI], where in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 2008 to November 2008 for their activity of construction of residential complex. Later they came to know of Circular No. 108/2/2009 dated 29.01.2009 issued by the Central Board of Excise & Customs clarifying that there is no service tax involved when one constructs residential complex on own land and later selling these flats to customers. Thereafter the appellant applied for refund of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the impugned order the appellant has filed the present appeal. 2. I have heard the appellant as well as the learned AR and perused the records. 3. The main issue in the present appeal is whether the Board Circular No. 108/02/2009 ST dated 29.01.2009 is applicable in the present case and secondly whether the refund is time-barred under Section 11B of the Central Excise Act as applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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