2018 (8) TMI 1223

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant Dr. J. Harish, Dy. Commissioner(AR) For the Respondent ORDER Per: P. ANJANI KUMAR 1. The appellants are a company engaged in the construction of independent villas. During the period 16/06/2005 to 31/10/2006, they have paid service tax under the category of 'construction of residential complex' service and claimed that such payment was due to coercion and they ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd not service tax. No service tax is collected. Therefore the question of unjust enrichment does not arise. Madras High Court in Nataraj and Venkat Associates [2010-TlOL-67-HC-MAD-ST] case has held that tax paid by misunderstanding of law is not a tax and refund is not governed by limitation under Section 11B of Central Excise Act. 2. The learned AR for the Department has reiterated the findin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services; or (c) repair, alteration, renovation or restoration of, or similar services in relation to, residential complex;] 4.2. The residential complex stands defined under Section 65(91a) of the Act and reads as follows:- (i) a building or buildings, having more than twelve reside....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....units. In the instant case, the appellants constructed individual residential house, each being a residential unit. It is also brought on record that the plan of each of the building has been approved by the municipal authorities separately. We find that the case of Macro Marvel Projects Vs. CST, Chennai has the same kind of elements. The Department has not made any case of case of any lay out, pl....