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TMI Blog2019 (7) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 ST dated 01.03.2016. The appellant has rented certain services of construction to Government Departments. Such services enjoyed the benefit of exemption through Notification No. 25/2012 ST(NT). However, for a brief period i.e. 01.04.2015 to 29.02.2015 the benefit was not available. The appellant however filed refund claim only on 08.01.2018 which is evidently after the expiry of the last date - the time limit specified in Section 102 is required to be satisfied for extending the benefit of refund. Since the claim has been preferred beyond the date set out in Section 102, there is no infirmity in the impugned order rejecting such claim. Appeal dismissed - decided against appellant. - Service Tax Appeal No. 50014 of 2019 [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sident, for preferring such refund claims. The Finance Bill, 2016 was assented to by the Hon ble President on 14.05.2016 and hence the time limit of six months for preferring refund claims was available up to 13.11.2016. 3. The appellant provided certain services to Government Departments which were covered by the benefit extended by the introduction of Section 102 ibid. The refund claim however was filed only on 08.01.2018, beyond the expiry date of 13.11.2016. The original adjudicating authority rejected the claim for refund on the ground of time bar vide this Order dated 29.03.2018. When the issue was carried to the Commissioner(Appeals), the same was upheld. Hence the present Appeal. 4. On behalf of the appellant, Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arguments on behalf of both the sides and perused the record. 7. The appellant has rented certain services of construction to Government Departments. Such services enjoyed the benefit of exemption through Notification No. 25/2012 ST(NT). However, for a brief period i.e. 01.04.2015 to 29.02.2015 the benefit was not available. However, the Government thought it fit to grant the benefit for the above period also by enacting Section 102 in Finance Act, 2016. The benefit was however contingent upon the service providers claiming the refund within a period of six months from the date of assent of the Finance Bill, 2016 i.e. on or before 13.11.2016 (the Presidential assent was granted on 14.05.2016). 8. The appellant however ..... X X X X Extracts X X X X X X X X Extracts X X X X
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