VASUDHA BOMMIREDDY Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) In this Writ Petition, petitioners assail the Order-in- Original No. 49/2016 (Service Tax)(R) dt. 24. 10. 2016 passed by the Assistant Commissioner of Service Tax, Division III, Hyderabad (1st respondent) refusing the claim of the petitioners for refund of an amount of Rs. 33,77,539/-, and for a direction to the 1st respondent to refund the same.

(2.) The petitioners, under a registered Sale Deed dt. 09. 05. 2014, had purchased office space admeasuring 20,101 sft along with undivided share of land admeasuring 492 sq. yards in a complex named as Meenakshi's Techpark from M/s. Meenakshi Infrastructure Private Limited(4th respondent) for valuable consideration.

(3.) The 4th respondent, in addition to the consideration agreed upon, also demanded and received from the petitioners an amount of Rs. 33,77,539/- as service tax payable in respect of the sale of the said property in their favour on the ground that such an activity is considered 'commercial and industrial construction' service covered by Section 65(105)(zzq) of Finance Act,1994 (as amended from time to time).