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TMI Blog2019 (2) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... praying for staying the operation of the impugned order of Commissioner(Appeals), we proceed to decide the present two appeals. As both the appeals are directed against the same impugned order passed by Commissioner(Appeals), we proceed to decide both the appeals by a common order. 2. After hearing both sides duly represented by Shri Rajeev Ranjan, learned Addl. Commr.(A.R.) along with Shri Gyanendra Kumar Tripathi, learned Dy.Commr.(A.R.) for the Revenue and Shri Amit Kumar Prasad, learned Advocate for the respondent, we find that the respondents were engaged in providing 'works contract services' to various departments of Govt. of Uttar Pradesh in terms of the contract entered between the two. The services provided by the respondent to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of their employees or other persons specified in Explanation 1 to clause (44) of section 65B of the said Act, under a contract entered into before the 1st day of March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date. (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected had sub-section (1) been in force at all the material times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2016 receives the assent of the President." In terms of said section 112 of the Finance Act respondents a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption, the funds received by them during 2015-16 did not include the Service Tax element. Since such work orders had become taxable during 01.04.2015 to 29.02.2016, they paid the Service Tax out of these funds allotted by the Government of Uttar Pradesh which did not include the Service Tax element." 5. As is seen from the above findings of Commissioner(Appeals), he has observed that the contracts with the Government were executed when the services were exempted in terms of various Sl.Nos. of Entry 12 of the Mega Notification. Admittedly in such a scenario the question of inclusion of any tax in the contract value would not arise. He has further observed that the assessee was not raising any Bills for the work executed by them and only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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