CESTAT held that the construction services rendered by the...

CESTAT held that the construction services rendered by the appellant to a State power corporation for Almatti Dam Power House and appurtenant structures formed an integral part of dam construction and were therefore excluded from the levy of service tax under the relevant exemption. The impugned order denying exemption was set aside on merits. However, as the appellant had voluntarily paid service tax under the respective service heads pursuant to audit observations, CESTAT held that any refund could only be claimed in accordance with Section 11B of the Central Excise Act, 1944, as applied to service tax, including the statutory limitation period. The appeal was allowed on merits and the original authority was directed to process the refund in terms of Section 11B(5)(ec).