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2019 (5) TMI 75 - AT - Service TaxErection, Commissioning and installation services - Sub-contract - It is the case of the revenue that the main contractor M/s NCCL is the one who has rendered services to IIT, Kharagpur and if so they could have claimed refund of service tax under Section 102 of FA - HELD THAT:- The ultimate client in this case is IIT, Kharagpur which is an educational establishment. Research park of this educational establishment was being constructed by the main contractor M/s NCCL and a portion or that work has been sub-contracted to the appellant. The exemption available to the services provided to IIT, Kharagpur does not depend on whether such services are provided directly by the main contractor or by the main contractor using the services of a sub-contractor. The services rendered by the appellant through the main contractor to IIT, Kharagpur are exempted under Sec.102 of the Finance Act, 1994. The application for refund has been filed within the time stipulated in the section. The appellant is not liable to pay service tax as he has already paid the same and he is entitled to refund under Sec.102 of the Finance Act, 1994 - appeal allowed - decided in favor of appellant.
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