How to claim refund of Service Tax ?

[Sumeet Tholle]

Dear All,

I purchased one bunglow from builder and paid Service Tax to him.

Now I want to claim refund of Service Tax ?

Can I claim refund of Service Tax on my own without builder ? (pl. ignore ground)

What is the procedure ?

Recently I referred one judgement of Abhay R. Chandak CCE, Nagpur (2013 (12) TMI 1225 - CESTAT MUMBAI) in which Mr. Chandak purchased flat from builder and paid Service Tax and later Mr. Chandak filed refund claim. (Claim is rejected on the ground of limitation.)

Pl. guide.

Thanks & Regards.

Sumeet Tholle, CA, Aurangabad.

AI Summary

Service Tax Refund on Bungalow Purchase Denied: No Provision Exists, End User Ineligible for Reimbursement. An individual inquired about claiming a refund for Service Tax paid on a bungalow purchased from a builder. They referenced a legal case where a similar refund claim was rejected due to limitations. Two responses were provided. The first respondent stated there is no provision for such a refund. The second respondent explained that Service Tax is a consumption tax paid by the end user, implying that the individual, as the end user, is not eligible for a refund.