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2019 (2) TMI 208 - MADHYA PRADESH HIGH COURTRejection of refund claim of service tax - construction of Government buildings - refund arising as a result of restoration of exemption benefit of N/N/. 12/2012 and 25/2012 dated 20/06/2016 - Prospective effect or retrospective effect - Rule 173-S of the Central Excise Rules, 1944. Whether 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? - Held that:- Evidently, the notification No. 12/2012 & 25/2012 ceased to exist w.e.f. 01/04/2015. The exemption was revived by notification dated 01/03/2016. But since it was prospective in effect, the appellant was not entitled for any exemption, which the appellant was aware of and with open mind and eyes deposited the service tax due with interest. Evidently, the works contract undertaken by the appellant during said period was not exempted. Therefore, the question that, the service tax and interest was paid under misconception does not arise, as would give rise for the proposed substantial question. Rejection of refund on the ground of time limitation - Held that:- 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 also does not arise for consideration. Whether service tax paid mistakenly under construction service although actually exempt, is payment made without authority of law? - Held that:- The contention that the service tax was paid mistakenly is also not borne out from the facts - the question do not arise for consideration. As no substantial question of law arises for consideration, the appeal stands dismissed.
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