2019 (9) TMI 1395

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Rule 102 were specifically introduced in the Finance Act for refund of the service tax so paid, which was actually paid on account of inadvertant withdrawing of exemption. The contracts with the U.P. Government were inclusive of all taxes, thus, not attracting the provisions of unjust enrichment. There are no infirmity in the impugned order - appeal dismissed - decided against Revenue. - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ernment and were registered with the Service Tax Department. They paid service tax on the said services under the category of works contract, as vide Notification No.6/2015-ST dated 01/03/2015 effective from 01/04/2015 the exemption in respect of service provided to the Government, a local Authority or the Government Authority were omitted and became taxable. Subsequently vide Notification No.09/2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax so paid, which was actually paid on account of inadvertant withdrawing of exemption. The contracts with the U.P. Government were inclusive of all taxes, thus, not attracting the provisions of unjust enrichment. As such, we find no infirmity in the impugned order and accordingly Revenue s appeals are rejected. Cross application also gets disposed of. (Dictated and pronounced in open court) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X