Case Law Details
Brookefields Estates Private Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai)
CESTAT Chennai held that a building or its part put up on land and which is used for car parking will get the benefit of the exclusion from levy of Service Tax under Section 65(105)(zzzz) of the Finance Act, 1994. Accordingly, refund claim allowed.
Facts- The appellant filed an application for refund on 15.11.2012 seeking refund of the Service Tax paid by them on the parking services provided by them during the period from 01.11.2011 to 30.06.2012. It appears that the appellant realized that they were not liable to pay any Service Tax on the parking charges as the same is not covered in the definition of RIPS, which prompted the appellant to seek refund of Rs.12,57,268/-
A Show Cause Notice dated 11.02.2013 was issued proposing, inter alia, to reject the refund claimed by the appellant. The adjudicating authority, having considered the reply, proceeded to reject the refund claim. First appellate authority also rejected the refund claim. Being aggrieved, the present appeal is filed.
Conclusion- Held that a building or its part put up on land and which is used for car parking will get the benefit of the exclusion from levy of Service Tax under Section 65(105)(zzzz) ibid., as it stood then. Consequently, the rejection of the refund claim is held to be not in order. Hence, the impugned order is set aside and the appeal is allowed, subject to the duty having not been passed on, with consequential benefits, if any, as per law.
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