2018 (5) TMI 118

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....nt: Mrs. Nitina Nagori (A.R.) Per: Dr. D.M. Misra These four appeals are filed against respective orders-in-appeals passed by the Commissioner of Central Excise (Appeals), Ahmedabad, since involve common issues taken up together for disposal. 2. Briefly stated the facts of the case are that the appellant during the relevant period 2005-2006, have been rendering services under the category....

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....of the judgment of Gujarat High Court in the case of Commissioner of Service Tax vs Sujal Developers 2013 (31) STR 523 (Guj.), service tax is not payable on construction of residential omplex services during the period from 2005 to 01.07.2010. It is his contention that, therefore, they are eligible to refund of the service tax paid during the said period. Further, he submits that for the period 20....