https://www.taxtmi.com/caselaws?id=751377 The CESTAT Bangalore dismissed an appeal for refund of service tax paid on construction of residential complexes. The appellant claimed they were engaged in buying and selling flats rather than construction services, making them ineligible for service tax. However, both original and appellate authorities rejected the refund claim due to non-submission of required documentary proof, including evidence of service tax payment and non-collection from buyers. Despite multiple hearing opportunities, the appellant failed to produce necessary documents or appear before the Tribunal, resulting in dismissal of the appeal. en-us Mon, 15 Apr 2024 00:00:00 +0530 Tue, 16 Apr 2024 07:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751377 The CESTAT Bangalore dismissed an appeal for refund of service tax paid on construction of residential complexes. The appellant claimed they were engaged in buying and selling flats rather than construction services, making them ineligible for service tax. However, both original and appellate authorities rejected the refund claim due to non-submission of required documentary proof, including evidence of service tax payment and non-collection from buyers. Despite multiple hearing opportunities, the appellant failed to produce necessary documents or appear before the Tribunal, resulting in dismissal of the appeal. Case-Laws Service Tax Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751377