2018 (9) TMI 1210

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.....S. Dhillon, AR- for the respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein the refund claim has been rejected by the authorities below. 2. The brief facts of the case are that the appellant filed the refund claim along with relevant documents of service tax paid on the ground that they had deposited the service tax erroneously during the p....

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....efore us. 3. Ms. Pragya Pandey, Advocate appearing on behalf of the appellant and submits that Construction of Barracks for the purpose of training of CRPF mens is not taxable service, therefore, the refund claim cannot be rejected. She further submits that in this case, no show cause notice has been issued to them for rejection of refund claim, therefore, the order of rejection refund claim is....

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....or of NBCC, therefore, the appellant is liable to pay service tax on construction of residential houses by National Building Construction Corporation Limited (NBCC), therefore, the refund claim is to be rejected. 5. Heard both the sides and considered the submissions. 6. On careful consideration submissions made by rival sides, we find that in this case, no show cause notice has been issued ....

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....dential houses by NBCC. Admittedly, in this case, the appellant has not constructed any residential houses on behalf of NBCC but has constructed Barracks for the purpose of training of CRPF mens, therefore, in terms of the said circular, the refund claim cannot be rejected. The issue of limitation and bar of unjust enrichment is not sustainable in the absence of the issuance of the show cause noti....