https://www.taxtmi.com/caselaws?id=412165 The Tribunal allowed the appeal, granting the appellant a refund of tax paid under section 66B of Finance Act, 1994 for works contract and maintenance services provided between 1st April 2015 and 29th February 2016. The denial of the refund claim was overturned, emphasizing compliance with eligibility conditions and the historical exemption of specified activities from tax. The judgment highlighted the critical role of electrical installations in civil structures and the retrospective effect of the exemption, aligning with the historical context of tax treatment. en-us Thu, 09 Sep 2021 00:00:00 +0530 Fri, 17 Dec 2021 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412165 The Tribunal allowed the appeal, granting the appellant a refund of tax paid under section 66B of Finance Act, 1994 for works contract and maintenance services provided between 1st April 2015 and 29th February 2016. The denial of the refund claim was overturned, emphasizing compliance with eligibility conditions and the historical exemption of specified activities from tax. The judgment highlighted the critical role of electrical installations in civil structures and the retrospective effect of the exemption, aligning with the historical context of tax treatment. Case-Laws Service Tax Thu, 09 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412165