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Issues: Whether the refund claim for service tax paid on construction services rendered to Haryana Housing Board for the period 2015-16 was barred by limitation under Notification No. 09/2016-ST dated 01.03.2016 and whether the appellant was entitled to refund of the tax so paid.
Analysis: The refund arose after the legal position on the status of Haryana Housing Board as a government authority was settled, and the services were held to be exempt from service tax. The retrospective exemption under Notification No. 09/2016-ST restored the exemption for the relevant period, and the time limit could not be applied so as to defeat the refund once entitlement had crystallised on the basis of the later judicial determination. The Revenue had also granted refund in respect of the same activity for another claimant, supporting the appellant's entitlement on parity and equity.
Conclusion: The refund claim was not barred by limitation and the appellant was entitled to refund of the amount rejected, along with interest.
Final Conclusion: The rejection of the refund for the relevant period was set aside and the appeal succeeded with consequential relief.
Ratio Decidendi: Where a retrospective exemption and a later judicial determination establish that the underlying service was exempt, the limitation attached to the refund notification cannot be applied to defeat the claim once the right to refund has crystallised.
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