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TMI Blog2021 (9) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... has been remitted to the government account and there is no evidence to show that the service tax amount received from the claimant is actually remitted to the government account by M/s.Ranka International Pvt. Ltd., Bangalore. The same having been observed by the Appellate Authority without further examining on this factual aspect. In the absence of factual findings before the Court, in the writ petition proceedings, this Court cannot exercise the functions of the assessing authority or the fact finding authority to ascertain the genuineness of the claim, in the absence of material documents like original invoices raised by the service providers and the details of the service tax paid by the petitioners. Matter remanded to the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ller of the flats in connection with the construction of residential complex till the execution of sale deed would be in the nature of self-service and consequently would not attract service tax, the petitioners approached the builder and filed a common refund application dated 09.09.2009 through the builder before the respondent authorities seeking refund of service tax paid under the mistaken understanding of law. The same was rejected by the Adjudicating Authority pursuant to which, an appeal was preferred before the First Appellate Authority and being unsuccessful on appeal, the petitioners approached the Customs, Excise Service Tax Appellate Tribunal, South Zonal Bench, Bengaluru. The said appeals having been dismissed, Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Authority without further examining on this factual aspect merely relying upon the order of the Hon'ble CESTAT, Bangalore in its Final Order Nos.21349 to 21469/2014 dated 20.08.2014 has held that the claimants are not liable to pay service tax to the builder / developer during the relevant period for purchase of residential unit / flat; however as the claims are filed after expiry of one year from the date of payment of Service tax said to have been made to the builder / developer, held that the claims are hit by limitation as per Section 11 B of the Central Excise Act, 1944, applicable to Service tax matters by virtue of Section 83 of the Finance Act, 1994 and hence rejected the appeal. 6. On further appeal, the Tribunal relying u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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