2021 (9) TMI 1103

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....NEERALGI, ADV. (PHYSICAL HEARING)] O R D E R This writ petition is filed by the petitioners claiming to be the flat owners of the residential apartment "Ranka Nest" constructed by the Builder M/s. Ranka International (Pvt.) Ltd. The Builder M/s. Ranka International (Pvt.) Ltd., was an assessee registered with the erstwhile Service Tax Department for payment of service tax on the taxable services under the heading 'construction of residential complexes'. It is claimed that by insertion of clause (zzzh) to Section 65 (105) of the Finance Act, 1994 bringing construction of complex services under the service tax ambit by Finance Act, 2005, service tax was paid by the assessee, collected from the petitioners herein after issuance o....

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....the fact finding authorities have adjudicated upon the issue and rejected the claim. Hence, no interference is warranted in the writ petition proceedings. 4. We have carefully considered the rival submissions of the parties and perused the material on record. 5. At the outset, it is significant to note that this petition is filed by the petitioners claiming to be the owners of the residential flats of "Ranka Nest". The Adjudicating Authority while passing the order in original has categorically observed that no evidence was placed before the authority correlating that the service tax amount collected from the claimant has been remitted to the government account and there is no evidence to show that the service tax amount received from....