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2022 (3) TMI 1167 - AT - Service TaxRefund of service tax - services provided to Military Engineering Services (MES) for the miscellaneous works at various stations of army, across the country - period 06.07.2015 to 25.04.2016 - section 102 of the Finance Act, 1994 - HELD THAT:- The appellant is entitled to refund with respect to the service tax paid in respect of the four work orders, where the financial bids were opened prior to 1.3.2015. Accordingly, it is held that the appellant shall be entitled to proportionate refund with respect to the four contracts, where the financial bids were opened prior to 1.3.2015. It is held that the appellant shall be entitled to proportionate refund out of the amount of ₹ 11,32,049/- relating to four works, where the financial bids was opened prior to 1.3.2015. The Adjudicating Authority is directed to work out the proportionate amount of refund and granted the same to the appellant within a period of 60 days from the date of receipt of this order along with interest under Section 11 BB of the Central Excise Act - Appeal allowed - decided in favor of appellant.
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