TMI Blog2019 (2) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. - ST/CROSS/70368/2018, ST/CROSS/70523/2018, ST/CROSS/70537/2018, ST/STAY/70231/2018 & ST/70618/2018-CU[DB], ST/70668/2018-CU[DB] - FINAL ORDER NO.70160-70161/2019 - Dated:- 28-1-2019 - MRS. ARCHANA WADHWA, MEMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri Rajeev Ranjan (Addl. Commr.) (A.R.) Shri Gyanendra Kumar Tripathi (Dy. Commr.) (A.R.) for the Revenue Shri Amit Kumar Prasad (Advocate) for the Respondent ORDER Per Mrs. Archana Wadhwa : After rejecting the stay application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r collected during the period commencing from the 1st day of April, 2015 and ending with the 29th day of February, 2016 (both days inclusive), in respect of taxable services provided to the Government, a local authority or a Governmental authority, by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of- (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession; (b) a structure meant predominantly for use as (i) an educational establishment; (ii) a clinical establishment; or (iii) an art or cultural establishment; (c) a residential com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not filed any documents/invoices to show that the Service Tax paid by them related to the services specified in entry 12A of the mega exemption Notification are not proper inasmuch as there were all the documents to show that the services provided by them were covered by the said entry. As regards unjust enrichment angle he observed as under:- 3.4 Further, it is observed that for executing these work orders, the appellants did not raise any bill/invoice on the concerned department of the Government of Uttar Pradesh and on the basis of their estimates provided to the Government of Uttar Pradesh for such works, they had received the funds from the Government of Uttar Pradesh. Since prior to 01.04.2015, Service Tax on such work order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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