2018 (12) TMI 1610

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..... ina Nagori, Deputy Commissioner (AR) ORDER Per : Ramesh Nair The appellant have paid service tax on the construction services provided to Government organization during the period 01.04.2015 to 29.02.2016. As per the Section 102 of Finance Bill, 2016, the services provided during the period 01.04.2015 to 29.02.2016 to the government departments were retrospectively exempted. Accordingly, the .....

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..... ST, LTU, Chennai - 2011 (21) STR 252 (Tri. Chennai). 3. Ms. Nitina Nagori, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterated the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of the record, I find that as per Section 102 of Finance Act, 2016, the service tax is not leviable on the construction services .....

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