2018 (8) TMI 1223

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....y. 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 have filed two separate refund claims on....

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....refore 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 findings in Order-in-Original and Order-in-Appeal and relied....

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....ic 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 residential units; (ii) a common area; and (iii) any one or more of....

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....idential 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, plant etc. being approved and of any common areas being development by ....