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2020 (4) TMI 384 - AT - Service TaxRefund of Service Tax - exempt service - construction service provided to AIIMS, Jodhpur - refund claimed on the ground that by virtue of Section 102 of Finance Act, 2016, the service provided to government institution was made exempt with retrospective effect - rejection on the ground of unjust enrichment - HELD THAT:- The appellant, though initially recovered the amount of service tax on the service which was exempted as per Section 102 of Finance Act, 2016 but subsequently the amount of service tax was returned and certificate to this effect was produced by the learned Counsel, however, this is subsequent development. The said certificate was not produced before the Adjudicating Authority. However, the same was produced before the Commissioner (Appeals) but from the findings of Commissioner (Appeals), the said certificate was not considered. This being the factual aspect, the issue needs to be verified by the Adjudicating Authority - appeal allowed by way of remand.
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