https://www.taxtmi.com/caselaws?id=379347 Section 102 of the Finance Act, 1994 exempted taxable services provided to the Government, a local authority, or a Governmental authority in relation to specified construction activities, including structures meant for educational establishments. A subcontractor's services for an IIT Kharagpur Research Park project were treated as part of the underlying educational-establishment construction, and the exemption was held to depend on the nature of the service and its recipient, not on whether billing passed through the main contractor. The refund claim was also filed within the statutory period, so the denial of refund was unsustainable. en-us Fri, 05 Apr 2019 00:00:00 +0530 Wed, 28 Aug 2019 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379347 Section 102 of the Finance Act, 1994 exempted taxable services provided to the Government, a local authority, or a Governmental authority in relation to specified construction activities, including structures meant for educational establishments. A subcontractor's services for an IIT Kharagpur Research Park project were treated as part of the underlying educational-establishment construction, and the exemption was held to depend on the nature of the service and its recipient, not on whether billing passed through the main contractor. The refund claim was also filed within the statutory period, so the denial of refund was unsustainable. Case-Laws Service Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379347