TaxTMI 
TaxTMI 
2017 (12) TMI 769
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....n the construction of residential complex under the category of 'construction of complex services. Appellant construct various apartments and complexes for residential purposes. The individual land owners enter into an agreement with the appellant for the construction of residential units on the land belonging to them. Appellant undertake construction on their own and do not engage any contractors. As per the Circular No.108/02/2009-ST dt. 29/01/2009, service tax is not liable to be paid and therefore the appellant does not collect service tax on the contract payments made by the customers to the appellant. Subsequent to audit objections, the appellant, on 09/12/2011, paid an amount of Rs. 20,30,848/- (service tax of Rs. 14,33,366/-, intere....
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....iple of unjust enrichment. He further submitted that the appellant has adduced a Chartered Accountant certificate which clearly shows that the appellant has not passed on the incidence of service tax liability on any other person. He also submitted that the authenticity or the correctness of the certificate issued by the Chartered Accountant has not been disputed at any point of time by the Department and hence there was no rejection of said certificate and therefore the refund claim cannot be denied. For this submissions, he relied upon the following two decisions:- i. CCE Vs. Century Rayon [CEA No.183/2007 decided vide order dt. 17/07/2008 by Hon'ble Bombay High Court] ii. Bombay Brush (Vidarbha) Pvt. Ltd. Vs. CCE & Cus., Nagpur [20....
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.... 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of material on record and the various judgments relied upon by the counsel for the appellant, I find that the appellants are not liable to pay service tax in view of the Circular No.108/02/2009-ST dt. 29/01/2009 and the Commissioner(Appeals) has also rightly held that the appellants are not liable to pay service tax. But the Commissioner(Appeals) has rejected the refund claim only on the ground of unjust enrichment whereas the appellant has produced a certificate from the Chartered Accountant which has categorically certified that incidence of duty has been borne by the appellant and its ....