Varunkumar Baijnath Tripathi vs Commissioner Of Central Excise, ...

Customs Excise and Service Tax Appellate Tribunal11 March 2015

CitationAppeal No. 50/2010 dated 30/11/2010 passed by the Commissioner (Appeals) LTU, Bangalore ]

Ratio decidendi

The rule this decision rests on

The Tribunal does not state any independent principle of law of its own; it disposes of the appeals by adopting the view taken in its earlier Final Order Nos. 21349-21469/2014, on the parties' common agreement that the issue is covered by that decision, and remands the refund claims to the original adjudicating authority for fresh consideration in accordance with law and the observations in that earlier order. The reasoning on the substantive question (refund of service tax paid by flat purchasers on pre-01.07.2010 builder services) is therefore not contained in this text and cannot be extracted from it.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCHBANGALOREAppeal(s) Involved:

ST/2151/2011-SM, ST/2154/2011-SM, ST/2159/2011-SM, ST/2163/2011-SM, ST/2164/2011-SM, ST/2165/2011-SM, ST/2169/2011-SM, ST/2171/2011-SM, ST/2174/2011-SM, ST/2177/2011-SM, ST/2180/2011-SM, ST/2200/2011-SM, ST/2221/2011-SM, ST/2225/2011-SM, ST/2233/2011-SM, ST/2234/2011-SM, ST/2235/2011-SM, ST/2236/2011-SM, ST/2237/2011-SM, ST/2241/2011-SM, ST/2245/2011-SM, ST/2248/2011-SM, ST/2249/2011-SM, ST/2250/2011-SM, ST/2254/2011-SM, ST/2255/2011-SM, ST/2256/2011-SM, ST/2258/2011-SM, ST/2263/2011-SM, ST/2264/2011-SM, ST/2272/2011-SM, ST/2280/2011-SM, ST/2282/2011-SM, ST/2290/2011-SM, ST/2291/2011-SM, ST/2297/2011-SM, ST/2298/2011-SM, ST/2448/2011-SM

[Arising out of Order-in-Appeal No. 50/2010 dated 30/11/2010 passed by the Commissioner (Appeals) LTU, Bangalore ] [Arising out of Order-in-Appeal No. 21/2011 dated 28/04/2011 passed by the Commissioner (Appeals) LTU, Bangalore]

For approval and signature:

HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes

Varunkumar Baijnath Tripathi B2-2073, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Peter Jayaseelan B-5002 Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s)

Manoj Shroff C-1002, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s)

Subodh Prasanna Sankar A-3002, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Dilip Prabhakar Pitkar F2-4076, Sobha Jasmine, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Shyam Bhatija DA2-2094, Sobha Jasmine, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Geetha Arvind B2-5081, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Sudhakar Palisetti B3-1102, Sobha Jasmine, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Karan Jit Singh B1-296, Sobha Hibiscus, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Raghunath Basavanahalli A2-1031, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Vijayaraghavan D2-5043, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Nagarathna Manjunath CS2-3021, Sobha Jasmine, Bellandur, Sarjapur Outer Ring Road, Bangalore Appellant(s)

Ashok Sinha A2-3083, Sobha Jasmine Bellandur, Sarjapur Outer Ring Road, Bangalore Appellant(s)

Anupam Jain CS2-3104 Sobha Jasmine, Bellandur Sarjapur Outer Ring Road, Bangalore Appellant(s)

Rohit Kumar CA2-3093, Sobha Jasmine, Bellandur, Sarjapur Outer Ring Road, Bangalore Appellant(s)

Kaliprasad D-214 Sobha Hibiscus, Bellandur Sarjapur Outer Ring Road, Bangalore Appellant(s)

Geetha Raghunath B-211, Sobha Hibiscus, Bellandur, Sarjapur Outer Ring Road, Bangalore Appellant(s)

Abhijith Das A1-133 Sobha Hibiscus, Bellandur Sarjapur Outer Ring Road, Bangalore Appellant(s)

Chandra Shekaran CA2-3022, Sobha Jasmine, Bellandur, Sarjapur Outer Ring Road, Bangalore Appellant(s)

Richa Govil A2-3073, Sobha Jasmine, Bellandur, Sarjapur Outer Ring Road, Bangalore Appellant(s)

Kamlesh Advani B2-5082, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Gangadharan Velayudhan B-5001, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s)

Cyriac Joseph B2-2074, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s)

Sheena Tharakanparampill A2-6022, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s)

Saloni Sachdev A2-4072,Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s)

Krishnamurthy Rao D2-5094, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s)

Jaidev Venkataraman A2-6081, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s)

Sabu Wahab A2-6051, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s)

Rajeev Nanda E1-4013, Sobha Jasmine, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s)

Viswanathan C1-232, Sobha Hibiscus, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s)

Sunil Kumar Chaudary A1-184, Sobha Hibiscus, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s) Murali Balaraman C-2-4034, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Bhartendu Sinha C2-1024, Sobha Jasmine, Bellandur, Sarjapur Outer Ring Road, Bangalore 560 103 Appellant(s)

Shobha Sundriyal A2-1044, Sobha Dahlia, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

R. Srinivasan DA2-2024, Sobha Jasmine, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Bharat V Sarma CA2-3092, Sobha Jasmine, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Krishna Kumar DA2-40624, Sobha Jasmine, Bellandur, Sarjapur Outer Ring Road, Bangalore - 560 103 Appellant(s)

Vaibhav N. Banjan & Vanita V Banjan Flat No.11, Chaitali Co-Op Housing Society, Ali Yavar Mahamarg, Bandra East Mumbai - 400 051 Appellant(s)

Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-LTU 100 Ft Ring Road, JSS Towers, Banashankari - III Stage, Bangalore 560 085 Karnataka Respondent(s)

Commissioner of Service Tax Bangalore 1st To 5th Floor, TTMC Building, Above BMTC Bus Stand, Domlur Bangalore 560 071 Karnataka Respondent(s)

Appearance:

Mr. Pradyumna G.H. & Mr. Nagendra Murthy, Advocates No. 244, 1st Cross, Banashankari 3rd Stage, 2nd Block Bangalore 560 085 Karnataka For the Appellants

Mr. N. Jagdish & Mr. S. Teli, AR For the Respondents

Date of Hearing: 11/03/2015 Date of Decision: 11/03/2015 CORAM:

HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER

Final Order Nos. 20619-20656 / 2015

Per: B.S.V. MURTHY

Both sides agree that in all the appeals the issue involved is refund claims filed by the purchasers of flats in the residential complex during the period prior to 01.07.2010. Prior to 01.07.2010, the service provided by builder/developer to a purchaser of flats on the basis of construction agreement/sale agreement was not liable to tax. During this period, in all the appeals, the service providers had paid the tax. Since the buyers of the flats, the present appellants had borne the liability of service tax all of them have claimed refunds.

2. All the appeals have been rejected and as a result the appellants are before me. Both sides agree that the issue is covered by the decision of this Tribunal in Final Order Nos. 21349-21469/2014 wherein this Tribunal had remanded the matters to the original adjudicating authority for fresh consideration following the observations made therein. Accordingly the impugned orders are set aside and the matters are remanded to the original adjudicating authority to consider the refund claims afresh in accordance with law and keeping the observations in the Final Orders referred to above.

(Order pronounced in open court)

(B.S.V. MURTHY) TECHNICAL MEMBER

iss

This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.

Research this judgment with Miss Lucy

Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.

Try Miss Lucy free