2021 (12) TMI 792

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....to demand Rs. 7,53,776/- under the category of Construction of Complex Services for the period from 11/2005 to 03/2007; that the proposed demand came to be confirmed vide Order-in-Original No. 23/2011-ST (ADC) dated 30.08.2011 wherein the amount paid during investigation was appropriated; that thereafter, the appellant approached the First Appellate Authority, who vide Order-in-Appeal No. 58/2012-ST dated 22.10.2012 allowed the refund claim on the ground that the Service Tax liability in respect of Construction of Complex Service was only from 01.07.2010; that thereafter, when the appellant approached the Revenue for refund, they were informed that against the Order-in-Appeal (supra) of the First Appellate Authority, the Revenue had filed a....

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.... [2007 (218) E.L.T. 174 (Raj.)]; (vi) Tamilnadu Ex-Servicemen's Corpn. Ltd. v. Commr. of G.S.T. & C.Ex., Chennai [2020 (38) G.S.T.L. 98 (Tri. - Chennai)] 3.2 Learned Departmental Representative for the Revenue relied on the decision of the Hon'ble High Court of Gujarat in the case of M/s. Ajni Interiors v. Union of India and anor. [2019 (9) TMI 529 - Gujarat High Court] and also relied on the judgement of the Hon'ble High Court of Kerala which is referred to in the impugned order. 4.1 I have carefully considered the facts of the case vis-à-vis the decisions/rulings referred to during the course of arguments and I find that there are contrary decisions of higher fora on this issue. I find that the decision of the Hon'bl....