Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1610 - CESTAT AHMEDABADRefund of Interest - service tax on the construction services provided to Government organization during the period 01.04.2015 to 29.02.2016 - exemption as provided in Section 102 of Finance Bill, 2016 - rejection of refund was on the ground that Section 102 does 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 of service tax and when service tax itself was not payable, the interest was also not payable. Since it was charged and paid by the appellant, it is refundable. Interest should be refunded - appeal allowed - decided in favor of appellant.
|