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2019 (7) TMI 571 - AT - Service TaxRefund claim - time limitation - Construction services - benefit of N/N. 25/2012-ST(NT) dated 20.06.2012 - HELD THAT:- The N/N. 25/2012-ST(NT) dated 20.06.2012 was issued notifying various services wherein no service tax will be leviable. In terms of serial no. 12(a) of the above Notification, construction services provided to the Government enjoyed such exemption. However, the benefit was withdrawn vide Notification No. 06/2015-ST dated 01.03.2015 by omitting the said serial number from Notification No. 25/2012. However, the benefit was re-introduced w.e.f. 01.03.2016 vide Notification No. 09/2016 – ST dated 01.03.2016. The appellant has rented certain services of construction to Government Departments. Such services enjoyed the benefit of exemption through Notification No. 25/2012 – ST(NT). However, for a brief period i.e. 01.04.2015 to 29.02.2015 the benefit was not available. The appellant however filed refund claim only on 08.01.2018 which is evidently after the expiry of the last date - the time limit specified in Section 102 is required to be satisfied for extending the benefit of refund. Since the claim has been preferred beyond the date set out in Section 102, there is no infirmity in the impugned order rejecting such claim. Appeal dismissed - decided against appellant.
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