TMI Blog2021 (8) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... /2016 dated 22.09.2016 has exempted taxable service provided by the State Government Industrial Development Corporation/Undertakings to industrial units by way of granting long term lease on industrial plot from so much of service tax leviable thereon under Section 66B of the said Act, as is leviable on the one-time upfront amount payable for such lease. Vide Section 104 (1), exemption was provided from said services for the period from 01.06.2007 to 21.09.2016 and it was provided that the refund claim should be filed within a period of six months from the date from which Finance Act, 2017 is promulgated and come into force. In the present case, the appellants filed the refund claims within time and the only ground for which the refunds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals filed by the appellants are directed against the impugned orders dated 29.07.2020 and 13.08.2020 passed by the Commissioner (A), Cochin whereby the appeals for claim of refund are rejected. Since the issue involved in both the appeals is identical, therefore both the appeals are taken up together for discussion and disposal. For the sake of convenience, the facts of appeal No.ST/20413/2020 are taken. 2. Briefly the facts of the present case are that the appellant filed a refund claim of ₹ 1,11,425/-/- and ₹ 79,112/- on 26.09.2017 as per Section 104 of the Finance Act, 2017 before the Deputy Commissioner, Palakkad. As per Notification No.41/2016 dated 22.09.2016 taxable services (like premium, salami, cost, price, develop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me cannot be controlled or limited or restricted by the general provision like Section 83 of the Finance Act, 1994 read with Section 11B of the Central Excise Act, 1944. He further submitted that it is a settled law that a specific provision in an enactment would override a general provision. He further submitted that the appellant produced documentary evidences justifying the payment of service tax to the KINFRA and a certificate from KINFRA certifying that they have paid the service tax to the Government and has not claimed CENVAT credit. He further submitted that Section 104 of the Finance Act itself declares that there will not be any levy or collection of tax, its impact cannot be nullified or controlled or limited by another provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of introduction of Section 104 of the Finance Act w.e.f. 31.03.2017. Further, I find that Notification No.41/2016 dated 22.09.2016 has exempted taxable service provided by the State Government Industrial Development Corporation/Undertakings to industrial units by way of granting long term lease on industrial plot from so much of service tax leviable thereon under Section 66B of the said Act, as is leviable on the one-time upfront amount payable for such lease. Vide Section 104 (1), exemption was provided from said services for the period from 01.06.2007 to 21.09.2016 and it was provided that the refund claim should be filed within a period of six months from the date from which Finance Act, 2017 is promulgated and come into force. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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