9911796707
TMI Blog2024 (7) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 and the builder has returned the amount of advance payment made and did not refund the payment of service tax to the appellant as the builders have no provisions to claim refund of service tax paid by them during the impugned period as the service tax was changed to GST Regime, therefore, the appellant has borne the component of service tax paid thereof. In that circumstances, the appellant has borne the component of service tax and is entitled to claim the refund thereof. Accordingly, the appellant has rightly filed the refund claim. The refund claim has been filed within one year from the date of cancellation of flats. The cause of action arose in this case at the time of cancellation of flats. Therefore, the time limit under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax to them on the ground that the same has been deposited with the Department. It was also stated that as in GST Regime is not able to avail credit the same, therefore, they are directed the appellant to file refund claim before the Service Tax Department as the appellant has borne service tax paid by them. Thereafter, the appellant filed refund application within one year from the date of cancellation of booking of flats. The said refund claim was initially rejected by the ld.Adjudicating Authority, which was affirmed by the ld.Commissioner (Appeals) holding that the refund claim has been filed beyond the time limit prescribed under 11B of the Central Excise Act, 1944 and the same has been filed after one year from the payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, i.e. beyond the period from the date of payment of service tax. It is therefore, contented that the appellant has paid the amount to the promoter, M/s Riverbank Developers Private Limited, who has paid the service tax to the Department. Therefore, the said promoter is entitled to claim the refund of service tax paid by them. 5. Heard both the parties and considered the submissions. 6. I find that in that case, the facts are not in dispute that the appellant paid advance towards purchase of 33 Flats in the year, November-December, 2015 and also paid the service tax on advance. Later on, the booking of the said flats was cancelled on September, 2017 and the builder has returned the amount of advance payment made and did not refund the pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
