9911796707
TMI Blog2022 (2) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... . - (1) Notwithstanding anything contained in section 66B, no service tax shall be levied orcollected during the period commencing from the 1st day of April, 2015 and ending with the 29th day of February, 2016 (both days inclusive), in respect of taxable services provided to the Government, a local authority or a Governmental authority, by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession; (b) a structure meant predominantly for use as - (i) an educational establishment; (ii) a clinical establishment; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of law :- "(A) Whether on facts and in the circumstances of the case and in law, an amount paid under the mistaken belief that the service is liable to service tax when the same is actually exempt, be considered as service tax paid? (B) Whether on facts and in the circumstances of the case and in law, the Tribunal was justified in rejecting appellant's refund claim as time barred without appreciating the fact that delay in filing the refund claim was beyond the control of the appellant inasmuch as the construction service covered in the refund claim is actually exempt of service tax was itself disputed by the authorities as the same was under investigation? (C) Whether service tax paid mistakenly under construction service alt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med within specific time provided. There was thus no ambiguity nor any dispute as would have prevented the appellant from seeking refund within the period of limitation. On these given facts the substantial question at 'B' also does not arise for consideration." Learned Authorised Representative pointed out that appeal against the said decision of Hon'ble High Court dismissed by the Hon'ble Apex Court, reported as - MDP Infra (India) Pvt. Limited vs. Commissioner - 2021 (48) GSTL J49 (SC). 4. I have considered the submissions made by learned Authorised Representative and in the grounds of appeal mentioned in the appeal memo. I find that the issue has been settled by the decision of Hon'ble Madhya Pradesh High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
