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TMI Blog2022 (12) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... ompleted such services during the period 2015-16 and then filed refund claim for refund of the service tax paid by them in terms of Section 102 of the Finance Act, 1994 which exempted services provided to Government for the period 01.04.2015 to 29.02.2016. After due process of law, the original authority rejected the refund claim. Against this order, the appellant preferred appeal before Commissioner (Appeals) who upheld the order of rejection of refund by the original authority. Hence this appeal. 2. On behalf of the appellant, Ld. Consultant Shri N.K. Bharath Kumar appeared and argued the matter. He adverted to Section 102 which was inserted by Finance Act, 2016 and submitted that the contractor who has provided works contract services i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned that - "The contractor will process refund cases to the Service Tax Deptt. While processing refund, they will intimate clearly that this amount has already been reimbursed to them from MES.... and the refund be directly credited to the acct of the GE/GE(I)/AGE(I). The acct no. of the GE/GE(I)/AGE(I) shall be intimated by them......" 7 -do- In Para 3(e), it is mentioned that The contractor who fails to process refund with Service Tax Deptt. within the time limit, shall be responsible for the consequences. Deptt. Shall recover the Service Tax amount reimbursed to him from any amount payable to him and if not available then MRO. 8 26-10-2016 Instruction Letter from New Delhi to Chief Engineer wherein it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Engineer Services, New Delhi which explained the applicability and exemption of service tax on Works Contracts Services. In para 2 (a) of said letter, it is stated as under : "2. In accordance with the clarifications on the applicability of service tax promulgated vide GOI, Ministry of Finance (Department of Revenue) notification no. 6/2015 dated 01 Mar 2015 Service Tax has become leviable on all works contracts w.e.f 01 Apr 2015. The liability of paying service tax is on service provider ie contractor. Following is clarified in the context:- (a) The above said order being issued on 01 Mar 15, therefore for all tenders received on and after 01 Mar 2015, the liability of Service Tax rests with the contractor. Accordingly, amount quote ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the appellant is eligible for refund on the basis of date of receiving the tender by the Government (Military Engineer Services). Undisputedly, the contract has been entered and signed on 19.03.2015. A contract comes into effect and binds the parties only when it is accepted. As per Section 2(b) of Indian Contract Act, 1872, acceptance is defined as "when the person to whom the proposal has been made signifies his assent thereto, the offer is accepted". Thus acceptance refers to the act of one party agreeing to the terms of proposed by another party. Merely receiving a tender or opening a tender cannot be considered as acceptance. There should be communication or intimation of the acceptance. 8. As per Section 102, the service pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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