2014 (10) TMI 642

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....n appeal against the impugned order wherein refund of Rs. 45,000/- sanctioned by the Adjudicating Authority has been set aside by the Commissioner (Appeals). 2. The brief facts of the case are that the appellant is owner of one residential unit. During the acquisition of the residential unit, the builder of the said unit collected service tax from the appellant and deposited the same with th....

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....ing through the submissions made by the appellant, I find that the appeal itself can be disposed of at this stage. Therefore, after waiving the pre-deposit, I have taken up the appeal itself for disposal. 5. It is admitted fact that the appellant was not required to pay any service tax for acquisition of residential unit as held by the Hon'ble High Court in K.V.R. Constructions (supra). As i....