2021 (6) TMI 185 - SC ORDER - Service Tax

Head Note / Extract:
Refund of service tax due to retrospective exemption - period of limitation - Validity and Vires of Section 103(3) of the Finance Act, 1994 - HELD THAT:- It was held by the High Court that The substantive right to claim the refund in favour of the petitioner would be under Section 103 of the Finance Act, 2014. Therefore, subsection (3) of Section 103 of the Finance Act, 1994 cannot be said to be discriminatory and/or violative of Article 14 of the Constitution of India as contended on behalf of the petitioner. The view taken by the High Court is a possible view. Hence the special leave petition is dismissed.