https://www.taxtmi.com/caselaws?id=450977 CESTAT Allahabad allowed the appeal of a sub-contractor seeking service tax refund. The sub-contractor had provided services to a private company (main contractor) for construction work at University of Lucknow. Revenue rejected the refund claim arguing Section 102 exemption applies only to direct services to government/educational institutions, not to private companies. CESTAT held that since the ultimate beneficiary was University of Lucknow (an educational establishment), the exemption under Section 102 of Finance Act, 1994 applies regardless of whether services were rendered directly or through sub-contractors. The sub-contractor was entitled to refund as the service was ultimately provided to an exempt entity. The impugned order was set aside. en-us Fri, 15 Mar 2024 00:00:00 +0530 Sat, 16 Mar 2024 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450977 CESTAT Allahabad allowed the appeal of a sub-contractor seeking service tax refund. The sub-contractor had provided services to a private company (main contractor) for construction work at University of Lucknow. Revenue rejected the refund claim arguing Section 102 exemption applies only to direct services to government/educational institutions, not to private companies. CESTAT held that since the ultimate beneficiary was University of Lucknow (an educational establishment), the exemption under Section 102 of Finance Act, 1994 applies regardless of whether services were rendered directly or through sub-contractors. The sub-contractor was entitled to refund as the service was ultimately provided to an exempt entity. The impugned order was set aside. Case-Laws Service Tax Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450977