TMI Blog2020 (2) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... of the refund claims, it was noticed that (i) the appellants did not provide any documents to correlate their refund claims with the conditions specified in Section 102 of the Act, (ii) they failed to produce any documentary evidence to show that they had not passed on the incidence of Service Tax and (iii) the payments for which refund claims were filed, had been deposited through challans under Service Tax Code/Registration Number of their Head Office at Lucknow. Accordingly, Show Cause Notices were issued to them for rejecting their refund claims. The Original Adjudicating Authority as also Appellate Authority rejected the refund claims on the ground that the same stands filed by the branch office whereas the service tax has been paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 01.03.2016, the aforesaid exemption was restored by inserting entry 12A in the Mega Exemption. 3. Further, Section 102 was inserted in the Act, vide the Finance Act, 2016, to provide as under:- Section 102: (1) Notwithstanding anything contained in section 66B, no service tax shall be levied or 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the conditions specified in Section 102 of the Act, (ii) they failed to produce any documentary evidence to show that they had not passed on the incidence of Service Tax and (iii) the payments for which refund claims were filed, had been deposited through challans under Service Tax Code/Registration Number of their Head Office at Lucknow. Accordingly, Show Cause Notices were issued to them for rejecting their refund claims. 6. The Original Adjudicating Authority as also Appellate Authority rejected the refund claims on the ground that the same stands filed by the branch office whereas the service tax has been paid by their head office. As such the Original Adjudicating Authority does not have any jurisdiction to pass said refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
