TaxTMI 
TaxTMI 
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.
Refund of service tax.
21 Aug 2016 
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Exemption for airport construction services may permit refund of previously paid service tax, subject to certification and unjust enrichment proof.
Notification exempts construction services for airports and ports where contracts were entered into before 1 March 2015, stamp duty paid and Ministry certification obtained; qualifying taxpayers may claim refund of service tax paid, subject to the Finance Act refund time limit and proof against unjust enrichment that the tax burden was not passed to consumers. (AI Summary)
Notification exempts construction services for airports and ports where contracts were entered into before 1 March 2015, stamp duty paid and Ministry certification obtained; qualifying taxpayers may claim refund of service tax paid, subject to the Finance Act refund time limit and proof against unjust enrichment that the tax burden was not passed to consumers. (AI Summary)