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TMI Blog2017 (3) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... .2010? Held that: - As long as the document shows that the service provider is a registered person, his registration number is available and details of service tax paid and the certificate by the developer that he has paid the service tax and statement showing the value of service tax are provided, in our opinion, would be sufficient. Reliance placed in the case of JOSH P JOHN AND OTHERS Versus CST, BANGALORE AND OTHERS [2014 (9) TMI 597 - CESTAT BANGALORE], where it was held that prior to 01.07.2010 the service in dispute in these cases was not taxable. Transactions where individuals have entered into agreements for purchase of flats/residences with the builder/developers, in our opinion, is not covered by the definition. Matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 ST/20045/2016 No.CAL-EXCUS-000-APP-223/2015-16-ST to 232/2015-16-ST dated 12.10.2015 Mr. Sunil Gangadharan 6 ST/20055/2016 No.166/2015-16-ST to 175/2015-16-ST dated 30.9.2015. Mrs. Suma Sreedhar And Dr. Sreedhar 7 ST/20056/2016 No.CAL-EXCUS-000-APP-213/2015-16-ST to CAL-EXCUS-000-APP-222/2015-16-ST dt. 12.10.2015 Ms. Ambika K 8 ST/20082/2016 No.CAL-EXCUS-000-APP-190/2015-16-ST to 199/2015-16-ST dated 6.10.2015 Sri A M Kesavanunni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat this case needs to be remanded as other three appeals involved in the impugned order have already been remanded vide Final Order No.21349-21469/2014 dated 20.8.2014 (as reported in 2014-TIOL-1753-CESTAT-BANG.). 4.2 The learned consultant for the appellants produced the copy of the Final Order No.20472/2016 dated 27.6.2016; Final Order No.20770/2016 dated 14.9.2016 and Final Order No.21349-21469/2014 dated 20.8.2014 passed in 121 appeals filed by various purchasers of flat built by the developers. Here it is pertinent to cite paragraphs 46-48 of Final Order dated 20.8.2014 of the Tribunal. 46. It is made clear that the claim may not be rejected on the ground that there is no bill or invoice. What is required according to the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing opportunity to the appellants to present their case in line with the observations made hereinabove. It is also made clear that appellants/claimants shall submit the documents and other details which are not submitted by them already and which are required to be submitted in accordance with our observations within three months from the date of receipt of this order. We also request the original adjudicating authority to ensure that before fixing the personal hearing or proposing rejection of refund claim either fully or partly, while issuing show-cause notice or otherwise, the appellants should be informed as to what exactly is required by the Department to consider the refund claim, if additional documents are required. It is also made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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