9911796707
TMI Blog2024 (5) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax of Rs. 4,47,203/- claimed by the appellant. 2 The appellant had claimed refund of service tax paid on 'works contract services' provided by the appellant to either a government local authority or a government authority which services were exempted from payment of service tax by virtue of Notification No. 25/2012-ST dated June 20, 2012 and the services provided during the period from 01.04.2015 to 29.02.2016 were exempted from service tax. In terms of section 102(1) of the Finance Act, the assessee was also entitled to refund of service tax paid on such services. 3. The Superintendent, to whom the refund claim was sent for verification, submitted a verification report dated September 15, 2016 which is reproduced below: "(a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee has been asked to submit the Contract copy vide letter No. ST/Refund/Tirupati/TPL/ R- III/RPR/177/2016-17/1792-93 dated 09.08.2016. The party has submitted the above said documents on 15.09.2016. On verification of the relevant documents it has been found that the Assessee has not received Service Tax." (emphasis supplied) 4. However, a show cause notice dated September 30, 2016 was issued to the appellant proposing to deny the refund. The appellant filed a detailed reply to the show cause notice and explained why the refund was admissible to the appellant. 5. The adjudicating authority, after examining the provisions of section 102 of the Finance Act, 1994 [the Finance Act] which provided that notwithstanding anything contained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plain reading of the provisions contained in Section 102 of the Finance Act, 1994 makes it crystal clear that the exemption under consideration is subject to the condition that such work is done under a contract entered into prior to the 1st day of March 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date. In the subject case however, the Agreement No. 84/DL of 2014-15, 85/DL of 2014-15, 86/DL of 2014-15. 87/DL of 2014-15 and 88/DL of 2014-15 were entered into after the 1st day of March 2015 thus contravening the basic condition required for availment of exemption." (emphasis supplied) 7. Smt. Nikita Jaju, learned counsel for the appellant submitted that the Commissioner (Appeals) committed an err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Middle School (Type A+2) at Gogaon. 505/SAC/14-15 dated 23.01.2015 218/SAC/14-15 dated 09.01.2015 10.03.2015 2. Construction of 50 seated Hostel Building including water supply & sanitary fitting at Simga. 5911 dated 26.11.2014 6205/T0117/SAC/2014- 15 dated 06.12.2014 10.03.2015 3. Construction of Higher Secondary School at Village- Beldar Seoni, Block Tilda. 19807 dated 26.11.2014 1315/40-522(A)/SA. 13 dated 20.02.2015 88/DL of 2014-15 dated 10.03.2015 4. Construction of Higher Secondary School at Village- Khouna Block, Tilda. 19808 dated 26.11.2014. 1311/40-525(A)/SA.13 dated 20.02.2015 85/DL of 2014-15 dated 10.03.2015 5. Construction of Higher Secondary School at Village Bengoli. 19811 dated 02.04.2012. 1307/40- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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