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2018 (9) TMI 917 - CESTAT NEW DELHIRefund of Service tax paid wrongly - refund rejected on the ground that appellant/assessee being a sub-contractor of M/s NBCC Ltd., they are the provider of construction service to M/s NBCC and not to the Government of India and thus they have rightly paid service tax on the service provided by them to M/s NBCC which is not a part of Government of India and therefore exemption as provided under Circular No. 80/2004-ST dated 17/09/2004 is not available to them. Held that:- The sub-contractor providing service to NBCC who is the main contractor for construction of the residential complex for the Government of India will also be entitled for exemption category which is given in the definition of the residential complex itself - Since the activity itself of construction of the houses for personal use is beyond the taxable category even if this activity is undertaken by any sub-contractor the category for the levy of service tax will not change and the sub-contractor will also be entitled for exemption which is given in the definition itself. Refund allowed - appeal allowed - decided in favor of appellant.
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