9911796707
TMI Blog2019 (2) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... case is regarding refund of the amount which has been claimed by the appellant before the lower authorities - Both the lower authorities have not considered the various case laws as mentioned by the appellants before the Tribunal and also the decision of the Apex Court in the case of Larsen & Tourbo Limited. [2015 (8) TMI 749 - SUPREME COURT]. The entire issue needs reconsideration by the Adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Construction of Residential Complex Services. During the period 16.06.2005 to 31.05.2007 they discharged the tax liability to Government of India. On noticing that the Higher Judicial Forum had held composite works contract are not liable to service tax prior to 01.06.2007 and on their belief that agreements entered by them being composite works contract, they filed a refund claim with the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994) is totally incorrect. He draws our attention to the judgment of the Hon ble High Court of Jharkhand in the case of GB Engineers Vs. Union Of India [2016 (43) STR 345] decision of the Hon ble High Court of Delhi in the case of Mera Baba Realty Associate (P) Ltd., [2017 (49) STR 257], decision of the Tribunal of New Delhi in the case of Monnet International Limited [2017 (3) GSTL 380] to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore 01.06.2007 and the Hon ble High Court of Punjab Haryana in the case of Saritha Handa Exports (P) Ltd., [2015 (321) ELT 434] has held that refund applications filed would be required to conform the period specified under the provisions of Section 11B, applicable and the said judgment has been affirmed by the Apex Court as reported at [2015 (321) ELT A206]. It is his submission that prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Adjudicating Authority. This is the view expressed by the Bench in the appellant s own case on similar facts, in appeal Nos. ST/708 709/2009 and disposed of by Final Order No. A/31147-31148/2018 dated 11.09.2018, the matter was remanded back to the lower authorities. In our view, in this case also the matter needs reconsideration by the lower authorities in totality. 6. Accordingly, with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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