2021 (7) TMI 1261 - SCH - Service Tax

Rejection of refund claim of service tax - construction of Government buildings - refund arising as a result of restoration of exemption benefit of N/N/. 12/2012 and 25/2012 dated 20/06/2016 - Prospective effect or retrospective effect - Rule 173-S of the Central Excise Rules, 1944 - it was held by High Court that the notification No. 12/2012 25/2012 ceased to exist w.e.f. 01/04/2015. The exemption was revived by notification dated 01/03/2016. But since it was prospective in effect, the appellant was not entitled for any exemption, which the appellant was aware of and with open mind and eyes deposited the service tax due with interest. HELD THAT - There are no infirmity in the view taken by the first authority, which has been rightly affirmed by the Customs, Excise and Service Tax Appellate Tribunal, as well as the High Court. There is no merit in this appeal - appeal dismissed.

Summary

The Supreme Court of India dismissed a civil appeal as it found no merit in challenging the decision of the lower authorities, including the Customs, Excise and Service Tax Appellate Tribunal and the High Court. (Citation: 2021 (7) TMI 1261 - SC Order)