2019 (8) TMI 746

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....as co-developer to develop, operate and maintain area in IT/ITES, SEZ of Mahindra World City, Chennai. They filed refund claim under Notification No.9/2009-ST, dated 03.03.2009 for an amount of Rs. 10,48,057/- for the period from Apr.'10 to Sept.'10. The original authority rejected the refund claim observing that the services were not approved services, that the invoices did not bear the address of the appellant and also that the description of services in the invoices is not correct and not included in the approved list of services. Another reason for rejecting part of the refund claim of Rs. 2,69,074/- was that the refund was filed beyond the period of six months prescribed in the notification. In appeal, the Commissioner (Appeals) adjudi....

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....mitted that the original authority had rightly rejected the refund claim observing that services for which refund was claimed were not approved services. Further, the description in the invoices with respect to the services was that of 'General Management Fees' and the appellants contended that these fall this appeal under BAS. Since General Management Fees was not an approved services, the Commissioner (Appeals) ought not to have allowed the refund claim. She adverted to para 10 of the impugned order and argued that the Commissioner (Appeals) has erred in discussing that the original authority wrongly assumed regarding description of services and that the appellants have availed services, which are actually approved. 4. The learned coun....

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....1.2018 (supra), it is seen that the Tribunal had considered the very same issue in the appeal filed by the respondent herein and observed as under:- "On perusal of the records, I find that as per the agreement the service provider is appointed as property manager for the appellant. In clause 4, the fees for the property manager is fixed. The said activities of the property manager include marketing of immovable property also. In certain cases, the property manager has undertaken marketing of the immovable property of the appellant and has been issued the invoices classifying the services as Real Estate Agent Service. In fact, the agreement itself stipulates that there is no agency relationship between the appellant and the service ....