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2021 (3) TMI 671 - AT - Service TaxRefund of Service Tax - construction services provided by them to Haryana Housing Board - government/local authority or not - Revenue has sanctioned the refund claim for the period 2014-15 which was filed too late in 2018 holding that Haryana Housing Board is a government or local authority and the service provided to them are exempt from service tax - HELD THAT:- As the Revenue during the earlier period has entertained the refund claim filed by the appellant, therefore, balance of convince lies in favour of the appellant that when the issue whether the activity provide by the appellant to Haryana Housing Board is exempt being a government or local authority was pending before the Hon’ble High Court of Punjab and Haryana in the case of M/S BHARAT BHUSHAN GUPTA AND COMPANY VERSUS STATE OF HARYANA AND OTHERS [2016 (8) TMI 722 - PUNJAB AND HARYANA HIGH COURT] and the same was settled by the Hon’ble High Court holding that the services provided to Haryana Housing Board are exempt from payment of service tax being a local/government authority. Thereafter, the appellant was eligible to file the refund claim. In these circumstances, the time limit prescribed under Section 11B of the Act is not applicable to the facts of this case and under Notification No. 09/2016 dt. 01.03.2016 as the course of action arose after the decision of the Hon’ble High Court in the case of M/s Bharat Bhushan Gupta & Company. Further, Haryana Housing Board has also filed refund claim which was entertained by the Revenue and the same has been granted and no appeal has been filed against the said order, therefore, on the principle of equity also requires that the appellant is entitled to claim the refund of the service which is exempt on which they have paid service tax. Appeal allowed - decided in favor of appellant.
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