2018 (3) TMI 1004

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....of the case are that the appellants as sub-contractor, of M/s Malini Constructions, rendered services to M/s Malini Constructions, who was awarded for construction of building for institute of Kidney Disease & Research Center at Manjushree Mill Compound at Ahmedabad. Undisputedly, the said work which is in the nature of the works contract service; accordingly M/s Malini Constructions availed exemption under Notification No. 25/2012-ST dated 20.06.2012 (Sr. No. 12) and the appellants by virtue of Sr. No. 29 (h) of the said notification, also claimed exemption from payment of service tax. By amendment to the Notification No. 25/2012-ST dated 20.06.2012, w.e.f. 01.04.2015, M/s. Malini Constructions became ineligible to claim the benefit of the....

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....the nature of works contract service, since, it is in the nature of service as prescribed under Sr. No. 12 of the said notification. It is his contention that by virtue of Section 102 of the Finance Act, 2016, the exemption which was withdrawn for the period 01.04.2015 to 29.02.2016, restored retrospectively. Hence, they became eligible to refund of the service tax paid by them as sub-contractor during the said period as per the said Finance Act, 2010. It is his contention that the nature of services provided by the appellants to the main contractor is also works contract service , inasmuch as along with supply of services, they have also supplied materials in completing the work allotted to them. In support, he has referred to the certific....

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....tion predominantly to be used other than for commerce, industry or any other business or profession. Consequently, the sub-contractor by virtue of Sr. No. 29(h) also would be eligible to the said exemption, if, the services provided by him to the principal contractor, are also the same service i.e. in the nature of works contract service . In other words, both the sub-contractor as well as the main contractor engaged in providing works contract service during the relevant period for carrying out the above construction work would be eligible to the exemption. This notification was withdrawn for the period 01.04.2015 to 29.02.2016, but, subsequently it was restored for the said period by virtue of Section 102 of the Finance Act, 2016, consequ....