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TMI Blog2024 (5) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... tegorical finding of fact, after examination of all the contracts, that they had been executed before March 01, 2015. It also transpires from the aforesaid chart that the agreements were executed prior to March 01, 2015 and the work orders were subsequently issued to the appellant on March 10, 2015. It also needs to be noted that the appellant had filed the refund claim within six months from the date of enactment of the Finance Bill i.e. May 14, 2016 along with copies of the contracts. What is relevant for the purpose of section 102 of the Finance Act is the date on which the contracts were executed and not the date of the work orders. The Commissioner (Appeals) has considered the date of the work orders as the relevant date and, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is reproduced below: (a) The Service provided by the party has been exempted under Notification No. 25/2012-ST dated 20.06.2012 as amended by Notification No. 09/2016-ST dated 01.03.2016. The services provided during the period from 01.04.2015 to 29.02.2016 under such contract are exempted from service tax. In terms of proposed Section 102(1) of the Finance Act, 1994, the services provided during the period from 1.04.2015 to 29.02.2016 under such contracts shall also be exempted from service tax. In terms of Section 102(1) if any Assessee has already paid service tax in respect of above services provided for the period 01.04.2015 to 29.02.2016, then it shall be entitled to refund of service tax paid on the said services in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained in section 66B, no service tax shall be levied or collected during the period commencing from April 01, 2015 and ending with February 29, 2016 in respect of the taxable services provided to the government local authority or a government authority by way of construction, erection, commissioning of a residential complex under the contract entered into before March 01, 2015 and on which proper stamp duty had been paid before that date observed that services had been provided by the appellant under a contract/agreement executed before March 01, 2015 as was evident from the copy of the agreements enclosed with the refund application which had also been verified by the Range Superintendent, allowed the refund to the extent of Rs. 4,47,203/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in holding that the agreements were executed after March 01, 2015. Learned counsel pointed out that the Commissioner (Appeals) instead of taking note of the date on which the contracts were entered into considered the dates on which the work orders were subsequently issued in favour of the appellant on the basis of the contracts. Learned counsel pointed out that the Assistant Commissioner had examined all the contracts, as is clear from the order, and had recorded a categorical finding that the contracts were entered into before March 01, 2015. 8. Shri Manoj Kumar, learned authorized representative appearing for the Department, however, supported the impugned order and contended that when the contracts were executed after March 01, 2015, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 dated 10.03.2015 11. It would be seen from the aforesaid Table that all the contracts were executed before March 01, 2015. The Assistant Commissioner recorded a categorical finding of fact, after examination of all the contracts, that they had been executed before March 01, 2015. It also transpires from the aforesaid chart that the agreements were executed prior to March 01, 2015 and the work orders were subsequently issued to the appellant on March 10, 2015. It also needs to be noted that the appellant had filed the refund claim within six months from the date of enactment of the Finance Bill i.e. May 14, 2016 along with copies of the contracts. 12. What is relevant for the purpose of section 102 of the Finance Act is the date on which t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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