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Service Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Claim of refund of service tax - work contract services - ...

Service Tax

December 16, 2022

Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of service tax only if contract is entered prior to 01.03.2015. The letter dt. 08.05.2015 reproduced above explaining the applicability of exemption from service tax issued by the Head office of the recipient (Contract Management) cannot override the provisions of law. - Since the contract has been entered on 19.03.2015, the appellant is not eligible for exemption of service tax. - AT

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