2018 (12) TMI 1610

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..... not provide for refund of interest - Held that:- As per Section 102 of Finance Act, 2016, the service tax is not leviable on the construction services provided to the government departments during the period 01.04.2015 to 29.02.2016 - Admittedly, the appellant paid the service tax during the said period and wherever there was delay, they had paid interest also. Since, the interest is a piggy-back .....

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..... 16 to the government departments were retrospectively exempted. Accordingly, the appellant filed refund claim for the service tax and interest, for whatever service tax was paid by them. The sanctioning authority sanctioned the refund of service tax however, refund in respect of interest was rejected on the ground that Section 102 does not provide for refund of interest. The said order was appeale .....

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..... 102 of Finance Act, 2016, the service tax is not leviable on the construction services provided to the government departments during the period 01.04.2015 to 29.02.2016. Accordingly, during the said period, the service tax itself was not leviable. Admittedly, the appellant paid the service tax during the said period and wherever there was delay, they had paid interest also. Since, the interest is .....

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