Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 951 - AT - Service TaxWorks contract services provided to various departments of Govt. of Uttar Pradesh - exemption in terms of the Entry No.12 of Notification No.25/2012-ST dated 20.06.2012 - Held that:- The contracts with the Government were executed when the services were exempted in terms of various Sl.Nos. of Entry 12 of the Mega Notification - Admittedly in such a scenario the question of inclusion of any tax in the contract value would not arise. Further observed that the assessee was not raising any Bills for the work executed by them and only the contract amounts were being paid to them. When the legislation itself has legislated for the refund of Service Tax in terms of the provisions of section 102, the objections raised by Revenue cannot be appreciated. Appeal dismissed - decided against revenue.
|