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2014 (3) TMI 775
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...., CA. For the Respondent : Shri D D Joshi, Supdt. (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein the refund claim has been sanctioned but has been transferred to the Consumer Welfare Fund holding that the appellant has failed to pass the bar of unjust enrichment. 2. The brief facts of the case are that appellant are builders and devel....
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....rd both sides. 4. These facts are on record that service tax amount has been calculated on the sale price on the flats on which service tax was not payable by the appellant, but they paid their own. The appellant has produced certificate from the buyers that they have not paid service tax. Further, it is fact on record that no service tax invoice has been issued pertaining to these transactions....