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425030 Points
Joined August 2012
I have purchased a flat consists of 17 flats in Bangalore. The builder and promoter have taken service tax from me. However with the latest notification issued by the Ministry of finance vide Circular No.96/7/2007-ST dated New Delhi, the 23rd August, 2007.
(a) In a case where the builder, promoter, developer or any such person builds a residential complex, having more than 12 residential units, by engaging a contractor for construction of the said residential complex, the contractor in his capacity as a taxable service provider (to the builder / promoter / developer / any such person) shall be liable to pay service tax on the gross amount charged for the construction services under ‘construction of complex’ service [section 65(105)(zzzh)].
Please advise can i get refund from the department if the builder or promoter has remitted. Incase if he has not remitted, what is the remedy available for me to ge refund from him since he is refusing to pay neither to the government nor refunding me directly.
K Gopal, Advocate, Bangalore