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TMI Blog2020 (8) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... /2016-ST dated 01.03.2016 - HELD THAT:- It is not disputed that as per the agreement between the appellant and the Rajasthan Government the construction of housing complex which was on agreed price, if any, service tax is payable, the same shall be payable by the appellant which means the amount of service tax is included in the value of service provided, if any, payable as no service tax is payab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity of construction of residential complex awarded by the Rajasthan Housing Board and appellant has paid service tax during the period 01.04.2016 to 30.09.2016 on the ground that any housing scheme of the State Government is exempted from the payment of service tax by virtue of Notification No. 09/2016-ST dated 01.03.2016, therefore, appellant was not liable to pay service tax. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. 4. On the other hand, learned Authorised Representative for the Department supported the impugned order. 5. Heard both sides. 6. Considering the submissions, I find that the similar issue has come up before the Tribunal in the case of Jagran Prakashan Ltd. vs. Commissioner of Central Excise, Delhi-I -2017 (9) TMI 933 CEGAT New Delhi where the facts of the case are as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but on receipt of letter from the Asstt. Central Excise and Service Tax Division, Bhopal that service provided by the appellant does not fall under taxable category, the appellant filed refund claim of Service tax paid by them. The said refund claim was rejected as the appellant has failed to pass the bar of unjust enrichment. Aggrieved from the order, appellant is before me. and this Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice provided, if any, payable as no service tax is payable by the appellant. Therefore, question of recovery of service tax does not arise. In these circumstances, I hold that bar of unjust enrichment is not applicable to the facts of the case, therefore, I hold that the appellant is entitled for refund. 8. In view of this, I do not find any merit in the impugned order, the same is set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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