https://www.taxtmi.com/caselaws?id=235398 The case involved the levy of service tax on the construction of residential units for subsequent sale. The Commissioner (Appeals) ordered a refund of Rs. 5 lakhs, deposited by the respondent towards service tax liability, with interest. The appellate authority noted that only one apartment block complex with 18 flats was constructed, of which 14 were sold before a specified date, justifying the refund. The applicability of Section 11BB of the Central Excise Act, 1944 was crucial for the calculation of interest on the refund amount. en-us Thu, 27 Jun 2013 00:00:00 +0530 Tue, 01 Sep 2015 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235398 The case involved the levy of service tax on the construction of residential units for subsequent sale. The Commissioner (Appeals) ordered a refund of Rs. 5 lakhs, deposited by the respondent towards service tax liability, with interest. The appellate authority noted that only one apartment block complex with 18 flats was constructed, of which 14 were sold before a specified date, justifying the refund. The applicability of Section 11BB of the Central Excise Act, 1944 was crucial for the calculation of interest on the refund amount. Case-Laws Service Tax Thu, 27 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235398