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    <title>2015 (1) TMI 1355 - CESTAT BANGALORE</title>
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    <description>Refund claims by flat purchasers for the period before service tax became applicable to purchase of flats by individual owners from 01.07.2010 were sent back for fresh consideration. The Tribunal noted that earlier common orders had been passed ex parte and that the High Court had already remanded similar matters for reconsideration. In light of earlier Tribunal final orders, the absence of departmental objection, and the need for reconsideration in accordance with law, the impugned orders rejecting the refund claims were set aside and the matters remitted to the original adjudicating authority for fresh adjudication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=195635</link>
      <description>Refund claims by flat purchasers for the period before service tax became applicable to purchase of flats by individual owners from 01.07.2010 were sent back for fresh consideration. The Tribunal noted that earlier common orders had been passed ex parte and that the High Court had already remanded similar matters for reconsideration. In light of earlier Tribunal final orders, the absence of departmental objection, and the need for reconsideration in accordance with law, the impugned orders rejecting the refund claims were set aside and the matters remitted to the original adjudicating authority for fresh adjudication.</description>
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      <pubDate>Fri, 23 Jan 2015 00:00:00 +0530</pubDate>
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