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TMI Blog2021 (3) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... t being a government or local authority was pending before the Hon ble High Court of Punjab and Haryana in the case of M/S BHARAT BHUSHAN GUPTA AND COMPANY VERSUS STATE OF HARYANA AND OTHERS [ 2016 (8) TMI 722 - PUNJAB AND HARYANA HIGH COURT] and the same was settled by the Hon ble High Court holding that the services provided to Haryana Housing Board are exempt from payment of service tax being a local/government authority. Thereafter, the appellant was eligible to file the refund claim. In these circumstances, the time limit prescribed under Section 11B of the Act is not applicable to the facts of this case and under Notification No. 09/2016 dt. 01.03.2016 as the course of action arose after the decision of the Hon ble High Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of a civil structure or any other original works meant predominantly for use other than for commerce and industry or other than business or profession were exempt from payment of service tax, but the appellant continued to pay service tax on the ground that Haryana Housing Board is neither a government nor a local authority. The service tax paid by the appellant was accepted by the Revenue. Later on, vide Notification No. 06/2015-ST dt. 01.03.2015, the exemption granted under Notification No. 25/2012-ST dt. 20.06.2012 for construction service to the Government or a local authority or government authority was withdrawn, but the appellant continued to pay service tax on their activity. Further vide Notification No. 09/2016 dt. 01.03.2016, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 wherein it has been held that the construction activity provided by the contractor to Haryana Housing Board is not liable to pay tax; therefore, the Revenue has sanctioned the refund claim for the period 2014-15 holding that as the service tax was not payable, the appellant is entitled for refund claim for the period 2014-15. But the Revenue took the defense that in terms of Notification No. 09/2016 dt. 01.03.2016, the refund claim was required to be filed before 14.11.2016 and the same has been filed on 23.02.2018 and the same is barred by limitation. 3.2 It is his contention that as the issue whether the activity provided by the appellant to Haryana Housing Board is exempted from service tax or not, was pending before the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Lab vs. CCE 2019 (28) GSTL 460 (M.P.) 5. Heard the parties and considered the submissions. 6. The short issue before me is that whether the refund claim filed by the appellant for the period 2015-16 is barred by limitation or not? 6.1 The ld. A.R. has heavily relied on the decision in the case of Essar Bulk Terminal Salaya Ltd (supra) to say that the activity was not in dispute that during the impugned period it was taxable which was exempted vide Notification No. 09/2016 dt. 01.03.2016. In the case of Essar Bulk Terminal Salaya Ltd (supra), the issue was only limited to the fact that during the impugned period, the service of construction of Jetty on behalf of Essar Constructions (India) Ltd is taxable or not being constr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification. Therefore, the facts of the said case are also not applicable to the facts of the case in hand. 7. Now I come to the issue in hand. 7.1 The sole ground taken by the appellant that as issue was whether the construction services provided by them to Haryana Housing Board are exempt or not being a government authority and to that extent the Revenue at the relevant time was of the view that Haryana Housing Board is not a government or local authority, but after the decision in the case of M/s Bharat Bhushan Gupta Company (supra), the Revenue changed their view and accepted that Haryana Housing Board is a government or local authority, therefore, the sole case of the Revenue hinges on the premise that the service provided by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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