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TMI Blog2022 (12) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... e signifies his assent thereto, the offer is accepted . Thus acceptance refers to the act of one party agreeing to the terms of proposed by another party. Merely receiving a tender or opening a tender cannot be considered as acceptance. There should be communication or intimation of the acceptance. As per Section 102, the service provider is eligible for exemption of service tax only if contract is entered prior to 01.03.2015. The letter dt. 08.05.2015 reproduced above explaining the applicability of exemption from service tax issued by the Head office of the recipient (Contract Management) cannot override the provisions of law. Since the contract has been entered on 19.03.2015, the appellant is not eligible for exemption of service tax. De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the refund claim stating that though the tender was opened by the office of the Military Engineer Services on 23.01.2015, the contract was signed only on 19.03.2015; therefore the exemption is not eligible. The details of the dates and event are furnished as per the following chart : S. No. Date Particulars 1 23-01-2015 Tender Opened 2 19-03-2015 Acceptance & Allotment of Contract with same amount 3 30-03-2015 Date of Handing over of site 4 08-03-2015 Directorate of Contract Management (MES) Confirming in Para No. 2(a) that, "therefore for all tenders received on and after 01 Mar 2015, the liablility of Service Tax rests with the contractor". This implies that when the tender is received prior to 01 Mar 2015, servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntractor and affidavits etc. and monitor the refund as suggested by you. 9 27-12-2016 Letter to the appellant from Asst Garrison Engineer (I) seeking update on present position of processing the refund 10 28-03-2017 Letter to the appellant from Asst Garrison Engineer (I) seeking update on status of filing of appeal at Madurai upon rejection of refund at the adjudication level. 11 20-10-2017 Final Notice to the appellant on submission of required details to department for processing failing which, recovery from the dues shall be effected based on the instruction received from HEA. 12 07-08-2018 Communication of Bank Account Details to the Service Tax department by Asst Garrison Engineer (I), Coimbatore with copy to appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that as the appellant has been engaged for providing the works contract services by floating a tender and not merely entering into an agreement, the date of receiving the tender by the office of the Military Engineer Services (Government) ought to be considered for eligibility of the refund. The date of receiving the tender being 23.01.2015 which is much before 01.03.2015, the appellant is eligible for refund of service tax. 5. The Ld. A.R Shri R. Rajaraman appeared for the Department. He supported the findings of the original authority. Ld. A.R pointed out that Section 102 has a condition attached thereto for being eligible for the exemption of service tax. As per Section 102, the exemption is available only if the contract has been ente ..... X X X X Extracts X X X X X X X X Extracts X X X X
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