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Case Name : Guardian Landmarks LLP Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai)
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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...
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