Refund of service tax.

[MANASH MUKHERJEE]

An assessee was providing service under a contract for construction of airport and have paid service tax accordingly. Now the assessee claiming refund of said service tax by virtue of notification no. 09/2016 dated 1.3.2016. In the said notification , however, there is no direct mention of refund. On the other hand , the notification gives an exemption with retrospective effect. What will be the actual procedure in the instant case , whether refund is payable or not.

AI Summary

Airport Construction Tax Refund Eligibility Hinges on Meeting Notification Criteria; Deadline and Unjust Enrichment Apply An assessee involved in airport construction sought a refund of service tax paid, citing Notification No. 09/2016, which provides an exemption with retrospective effect but does not explicitly mention refunds. One respondent highlighted that if the contract meets specific conditions outlined in Notification No. 12/2012, a refund could be claimed. Another respondent added that the refund claim must be filed by November 13, 2016, and the principle of unjust enrichment applies. Discussions also touched on a recent Delhi High Court judgment affecting service tax on under-construction contracts, with anticipation of further government action.