2019 (7) TMI 1016

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..... iled by appellant on 06.02.2017 - HELD THAT:- Sub-section (3) of Section 102 of the Finance Act, 1994 provides for submission of refund claim in respect of Service Tax paid from 1st April, 2015 to 29th February, 2016 in respect of taxable services provided to Government within a period of 6 months from the date on which Finance Bill, 2016 received the assent of the President of India. It was furth .....

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..... PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by ld. Consultant Shri S. A. Khan appearing on behalf of the appellant ld. Superintendent Shri Pawan Kumar Singh appearing on behalf of the Revenue, I note that the appellant had submitted an application for refund on 06.02.2017 in terms of Section 102 of the Finance Act, 1994. The Lower Au .....

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