TaxTMI 
TaxTMI 
2024 (1) TMI 678
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....nt had constructed individual and independent residential houses as per work order No. 1923 dated 23.01.2023 given by the Rajasthan Housing Board [the Housing Board]. The construction was done on or after 01.07.2012. The Resident Engineer of the Housing Board certified that the houses constructed as per the above work order were independent residential houses having independent approach and entry and separate electricity and water connection. 3. The appellant had not deposited service tax on the same, but the Housing Board had deposited 50% of service tax payable by them on such construction, by reserve charge mechanism as per Notification dated 20.06.2012 and the same was deducted by them from bills issued by the appellant. 4. The appell....
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....ision regarding these three issues at Serial No's. 2, 3 and 4 was assailed in three Service Tax Appeals bearing No's. 50766 of 2017, 50767 of 2017 and 50768 of 2017. These appeals were allowed by the Tribunal by order dated 27.02.2023. The contention that even otherwise the claim was hit by unjust enrichment was not accepted by the Tribunal. It has been submitted that since similar grounds for rejecting the refund claim were not accepted by the Tribunal, this appeal should also be allowed. 8. A perusal of the order dated 27.02.2023 does support the contention that has been advanced by the learned consultant for the appellant. For the reasons stated in the said order dated 27.02.2023, the order passed by the Commissioner (Appeals) in so far....
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....hree entries given in Form 16A/26AS, VAT41 and the certificate. We note that all the entries match date wise. From VAT - 41. It is clear that the amount received during the refund period was against agreement number 172 which is mentioned on the backside of the work order number 100. We also note that the nature of work indicated in the Work order tallies with VAT-41. It is also clear that the appellants have not provided any other services during the refund period as is evident from the Form 16A/26AS which reflects only three entries for the quarter ending 31.12.2012. As far as the authenticity of these ST-3 returns filed for the period 01.10.2012 to 31.03.2013 is concerned, the appellant has submitted that they had filed the returns elect....