https://www.taxtmi.com/caselaws?id=753006 The appellant claimed refund of service tax for works contract services provided to government authorities, which were exempt under Notification No. 25/2012-ST. The key issue was whether contracts were executed before March 01, 2015 to qualify for refund under section 102 of the Finance Act. CESTAT found that all contracts were executed before March 01, 2015, with work orders issued subsequently on March 10, 2015. The tribunal held that the contract execution date, not work order date, was relevant for section 102 purposes. The Commissioner (Appeals) order was set aside and appeal allowed. en-us Wed, 15 May 2024 00:00:00 +0530 Thu, 23 May 2024 08:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753006 The appellant claimed refund of service tax for works contract services provided to government authorities, which were exempt under Notification No. 25/2012-ST. The key issue was whether contracts were executed before March 01, 2015 to qualify for refund under section 102 of the Finance Act. CESTAT found that all contracts were executed before March 01, 2015, with work orders issued subsequently on March 10, 2015. The tribunal held that the contract execution date, not work order date, was relevant for section 102 purposes. The Commissioner (Appeals) order was set aside and appeal allowed. Case-Laws Service Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753006