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Commissioner of Central Tax, Bangalore North Versus RNR Construction Pvt. Ltd.

2018 (2) TMI 930 - CESTAT, BANGALORE

Stay of impugned order - Refund of service tax paid on certain construction activities carried out by them during the period 01.04.2015 to 29.02.2016 - Held that: - The learned Commissioner (Appeals), vide the impugned order, has remanded the matter .....

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efund claim filed by respondent on the basis of law without getting influenced by the observations made in the impugned order - appeal disposed off. - ST/Stay/20484/2017, ST/21397/2017-DB, ST/Early Hearing/20485/2017, ST/21397/2017-DB, ST/21397/2017- .....

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eal as well as stay application has been filed by Revenue against Order-in-Appeal No. 692/2017 dated 20/06/2017. The respondent is engaged in the activity of construction of civil structures. They render such civil construction work to various agenci .....

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y. He sanctioned the refund in respect of services carried out to various Government Departments/Agencies but denied the claim of refund in respect of services carried out to various universities. The refund sanction order was challenged before the C .....

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, the present appeal as well as stay application has been filed by Revenue. The main grounds of appeal filed by Revenue is that the Commissioner (Appeals) has wrongly concluded that services provided to universities will be eligible for exemption. 2. .....

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