2021 (8) TMI 651

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ased a Villa from RBD Shelters LLP and had paid Rs. 3,35,009/- as service tax on the same. Thereafter, the appellant relies that they have inadvertently paid the service tax and the Department has treated the transaction as works contract whereas the transaction was for construction of a single residential house hence it was not liable to service tax and was exempted from the same vide Sl. No.14 of Notification No.25/2012-ST dated 20.06.2012. The Original Authority rejected the refund claim on the ground that the eligibility for a refund exists only when it involves construction of a single residential unit and not a residential unit as part of the residential complex. Aggrieved by the said order, the appellant filed appeal before the Commi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... park and roads have been relinquished to the Government.   The same is clearly mentioned in the agreement, Schedule A of Construction Agreement entered by the appellant with the contractor itself. In support of her submission, she relied upon the following decisions: • Commissioner v. Macro Marvel Projects Ltd. - 2012 (25) STR J 154 (SC). • Macro Marvel Projects Ltd. v. CCE, Chennai - 2008 (12) STR 603 (Tri. Chennai). • A S Sikarwar v. CCE, Indore - 2012 (28) STR 479 (Tri. Delhi). • Alliance Infrastructure Projects Pvt. Ltd. v. CCE - Final Order No. 21009/2018 dated 24.07.2018. • Hari Narain Khandelwal v. CCE - 2017-TIOL-1932-CESTAT- Del (DB). • Beriwal....