2024 (10) TMI 818

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....ce Tax upto 30.06.2006 and filed return till 30.09.2006. 2. The brief facts are, alleging that the respondent continued to perform the said activity without paying service tax, proceedings were initiated and Show Cause Notice was issued. Thereafter, Adjudication Authority vide order dated 23.01.2009 confirmed demand of duty with Interest and imposed penalty. Aggrieved by the said order, an appeal was filed before this Tribunal and Tribunal vide Final Order No. 652/2009 dated 15.05.2009 remanded the matter to the Adjudication Authority for re-examination by taking into consideration Board's Circular No. 108/02/2009-ST dated 29.01.2009. 3. Accordingly, Adjudication Authority passed the order and held that; activity of the respondent....

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....decisions; i. Garden city Realty Private Limited., Vs. Commr of Service Tax (MANU/CB/0135/2023) (Bang) ii. Jagdish Pala Vs. Commissioner of C. EX & ST, Rajkot 2022 (65) G.S.T.L. 471 (Ahmd.) iii. Ashoka Developers & Builders Ltd., Vs. CCE(2020) 34 GSTL 550 [Hyd] iv. Keerthi Estates Pvt. Ltd. Vs. CCE 2019 (26) GSTL. 227 (Bang.) v. Adarsh Developers Commissioner Vs. (MANU/CB/2067/2019) [Tri Bang] of CE vi. Vinayaka Homes Vs. Commr. of Central Excise & ST, Cochin 2016 (43) S.T.R. 251 (Tri. - Bang.) vii. Krishna Homes Vs. CCE, Bhopal (2014) 34 STR 881 (Tri-Del) viii. CCE, Chandigarh Vs. UB Construction (P) Limited [2013] 32 STR 738 [Tri - Del] 6. The learned counsel for t....

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....raiah Vs. Muddamma AIR 1975 Kan 160 7. The learned Counsel for the Respondent further submits that the respondent had paid Rs. 8,13,720/- for the period from January 2007 to June 2007 under the category of 'Construction of Complex Services'. Thereafter, on receipt of the order-in-original dated 30.12.2009, the respondent filed a refund application and it was allowed by this Tribunal vide Final Order No. ST/21468/2016 dated 15.03.2017. Based on the above, Assistant commissioner vide order dated 18.09.2017 has sanctioned the related refund. Thus, the present appeal is also barred by the doctrine of res judicata especially, since the appellant have not preferred any appeal against the sanction of the refund. 8. Heard both sides, ....