2016 (12) TMI 1328

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent ORDER The present appeal is directed against the impugned order passed by the Commissioner (Appeals) vide her order dated 28.04.2015 whereby the appeal of the appellant was rejected. Briefly the facts of the present case are that the appellant is engaged in constructing residential complex on the land owned by them and later selling the flats to customers. They had taken registration f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wn land. The Assistant Commissioner after due process rejected the refund on the ground that the appellant is registered under 'Works Contract Service' whereas the Board Circular is regarding Construction of Residential Complex Service and hence not applicable and secondly the claim has been made after the period of one year from the payment of tax and hence time-barred and further the doctrine of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....c Promoters and Developers Vs. CCE, Mangalore - 2009 (15) S.T.R. 77 (Tri.-Bang.) c)  Mohtisham Complexes Pvt. Ltd. Vs. CCE, Mangalore - 2009 (16) S.T.R. 448 (Tri.-Bang.) d)  Krishna Builders Vs. CCE, Raipur - 2009 (16) S.T.R. 165 (Tri.-Del.) e)  Korath Gulf Links Builders Pvt. Ltd. Vs. CCE, Cochin - 2010 (20) S.T.R. 516 (Tri.-Bang.) f)  Mohtisham Complexes (P) Ltd. Vs. CCE,....