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ST - Construction of Complex Service

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Service Tax – Construction of Residential Flats or units - Construction of Complex Service – refund of service tax not payable - CBEC Circular No. 332/35/2006-TRU dated 01/08/2006 – locus standi of assessee to seek refund of tax borne by flat buyers – denial of refund being time barred and ground of unjust enrichment

HELD - Although the assessee is not entitled to refund but it is customers of the assessee, who purchased flats, are entitled to the refund. The appellant have filed the details of his customers, with the revenue in the adjudication of the refund proceedings – matter remanded to the adjudicating authority, who shall examine the whereabouts of the person's who deposited the service tax to the appellant, for the purchase of flats, and after such verification having been carried out, shall grant refund to the buyers of the flats.

The appellant is also directed to furnish the names, parentage and proper addresses of the buyers of the flats, with the details of the amount collected from them on account of service tax and the deposit of tax with the revenue - The Adjudicating Authority shall issue the refund cheques in favour of the respective buyers of the flats, to which the appellant shall not be entitled to make any objection – assessee appeal allowed

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