2017 (3) TMI 379

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....r>Service Tax<br>Shri S. S. Garg, Judicial Member Mr. K V Venkitaraman, CA For the Appellant Mr. N. Jagadish, AR For the Respondent ORDER Per S. S. Garg The present 10 appeals have been filed by the appellants against the impugned order shown in the table below passed by the Commissioner (A) vide which the Commissioner (A) has upheld the Orders-in-Original. Sl. No. Appeal No. OIA No. Appellant Name 1 ST/20041/2016 No. 166 to 175/2015-16-ST dt. 30/09/2015 K P Harikumar And Smt. Suma Hari Kumar 2 ST/20042/2016 No. CAL-EXCUS-000-APP-178/2015-16 ST to 187/2015-16-ST. &nbsp;dt.5.10.2015 A U Abdul Latheef 3 ST/20043/2016 -do- Smt Nair Lakshmi Devi And Sri K S Unny Namradha 4 ST/20044/2016 No.CAL-EXCUS-000-APP-160 to 165-1....

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....ppellant. 4.1 The issue involved in the present appeals is whether the appellants who are purchasers of an apartment/flat/residence from a builder or a developer is entitled to claim refund of service tax paid by him to the builder on the ground that service tax was not taxable before 1.7.2010. The learned consultant for the applicant submitted that this case needs to be remanded as other three appeals involved in the impugned order have already been remanded vide Final Order No.21349-21469/2014 dated 20.8.2014 (as reported in 2014-TIOL-1753-CESTAT-BANG.). 4.2 The learned consultant for the appellants produced the copy of the Final Order No.20472/2016 dated 27.6.2016; Final Order No.20770/2016 dated 14.9.2016 and Final Order No.21349-2146....

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....sue has attained finality because either side has not filed an appeal and in such cases the matter will not be reopened. 48. in view of the above observations and discussions, all the impugned orders are set aside and the matters are remanded to the original adjudicating authority who shall proceed to decide the matter afresh after giving opportunity to the appellants to present their case in line with the observations made hereinabove. It is also made clear that appellants/claimants shall submit the documents and other details which are not submitted by them already and which are required to be submitted in accordance with our observations within three months from the date of receipt of this order. We also request the original adjudicati....