Case Law Details
Guardian Landmarks LLP Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai)
In the case of M/s. Guardian Landmarks LLP v. Commissioner of Central Excise & Service Tax, Pune II [Service Tax Appeal No. 88084 of 2019 dated June 06, 2023], the CESTAT, Mumbai granted a refund claim for service tax to a real estate developer on behalf of an unregistered customer. The customer had paid the service tax along with an advance payment but, due to certain circumstances, the real estate purchase contract was subsequently cancelled.
Facts:
M/s. Guardian Landmarks LLP (“the Appellant”) is engaged in the business of construction of residential complex.
Customers had booked their respective flats in the Appellant’s real estate project and entered into a sale agreement dated April 26, 2016 and paid the part payment along with service tax. Out of all customers, 2 customers Ms. Sushma G. Ketkar and Ms. Sayali S. Wankar, due to some reasons cancelled their bookings on June 20, 2018. Subsequently, the Appellant refunded the entire payment made by such customers except service tax amount.
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