Refund of service tax for a residential complex accepted where documentary evidence showed fewer than 12 units.

Refund of service tax on construction of a residential complex was allowed because the approved plan, architect certificate and occupation certificate showed that, treating each duplex as one unit, the complex had only 9 residential units and therefore fell within the relevant exemption basis of fewer than 12 units. The objection that the documentary evidence was insufficient was rejected, and the contrary finding that the unit count could not be conclusively established was displaced by the record. The unjust enrichment issue had already been addressed by the appellate authority, so no further procedural objection survived.

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Issues: Whether the appellant was entitled to refund of service tax paid for construction of a residential complex on the ground that the complex comprised less than 12 residential units.

Analysis: The refund claim was examined on the basis of the approved plan, architect certificate and occupation certificate. The record showed that the complex, taking each duplex as one unit, comprised 9 residential units. The objection that the documents were insufficient was rejected, and the finding that the number of units could not be conclusively established was displaced by the supporting material on record. The issue of unjust enrichment had already been dealt with by the appellate authority, and the remaining procedural objection did not survive for consideration.

Conclusion: The appellant was entitled to refund.

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