Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1004 - AT - Service TaxRefund claim - sub-contractor - whether the appellants being sub-contractors are entitled to refund of service tax paid on Construction Services used in the construction of the building for institute of Kidney Disease & Research Center, when the original contract awarded to the main contractor, M/s Malini Constructions? Held that: - both the sub-contractor as well as the main contractor engaged in providing works contract service during the relevant period for carrying out the above construction work would be eligible to the exemption. The Ld. Commissioner (Appeals) upheld the rejection of refund claim on the ground that the appellants had not established the fact that they had provided works contract service to the main contractor i.e. M/s Malini Constructions during the relevant period - the fact remains to be scrutinized is whether the appellants had provided works contract service to M/s Malini Constructions, and accordingly, eligible to claim refund of service tax paid during the said period. Appeal allowed by way of remand.
|