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TMI Blog2016 (9) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... m refund of service tax paid by him to the builder on the ground that service tax was not taxable before 1.7.2010? Held that: - 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 - appeal allowed by way of remand. - ST/3424/2012-SM - Final Order No. 20770 / 2016 - Dated:- 14- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or refund on 03.07.2009 but the refund was rejected on the ground that Board Circular No.108/2/2009 dated 29.1.2009 is not applicable to the present case. The appellate authority also upheld the Order-in-Original and hence the present appeal. 3. Heard both the parties and perused the records. 4. The issue involved in the present appeal is whether the applicant who is a purchaser of an apartm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there is no bill or invoice. What is required according to the provisions of Section 11B of the Act is the evidence that the person claiming the refund has borne the service tax liability and not passed on the same to any other person. 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 cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the matter whether the issue has attained finality because either side has not filed an appeal and in such cases the matter will not be reopened. 48. in view of the above observations and discussions, all the impugned orders are set aside and the matters are remanded to the original adjudicating authority who shall proceed to decide the matter afresh after giving opportunity to the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined finality and that interest has to be paid from three months after filing the refund claim with the Department wherever applicable and wherever refunds are sanctioned. 6. In view of the findings recorded above, this case is remanded back to the original authority who will decide the refund claim keeping in view paragraphs 46, 47 and 48 cited supra. The original authority will issue the not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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