2010 (4) TMI 174

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....Janardhanan Pillai, Cons. For the Appellants Shri C. Rangaraju, SDR For the Respondent CORAM: Hon'ble Ms. Jyoti Balasundaram, Vice-President The claim of the assessees for refund of Rs.1,89,121/- stated to be the amount of service tax paid in excess on the service of 'Construction of residential complex' has been rejected on the ground that the assessees had not substantiated their sta....

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....jection of the claim for refund on the ground that the assessees had not produced documents such as invoices, TR-6 challans etc., and agreement with the flat buyers showing the cost of the land which formed part of the exempted value.  3. I agree with the assessees that in case of purchase of residential flats, there can be no invoice as invoices are issued for sale of goods and not for sa....