The Hon’ble CESTAT, Ahmedabad vide its order dated 22nd February 2022 in the matter of Pramukh Realty Vs. C.C.E. & S.T. – Daman in Service Tax Appeal No. 12327 of 2019, held that relevant date for computing the limitation in case of cancellation of the agreement of sale of flat would be the date when the refund of the amount was made to the customers.
Facts: –
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- The appellant being engaged in sale of flats paid service tax on Construction of residential complex however later on the sale of flats was cancelled and the appellant returned the amount collected from the customers along with service tax.
- Thereafter the appellant for the amount of service tax paid filed a refund claim which was duly sanctioned by the adjudicating authority.
- The department being aggrieved of the aforesaid order of adjudicating authority preferred an appeal before the Ld. Commissioner (Appeals), who after considering the submissions rejected the refund on the ground of time bar. To read more subscribe today: www.taxo.online
