2019 (5) TMI 1486

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....8 passed by Additional Director General NACIN, Kanpur in the capacity of Commissioner (Appeals). 2. Brief facts of the present case are that the respondent had submitted an application on 30.03.2016 for refund of Rs. 2,55,43,513/- claiming that the respondent had paid service tax under reverse charge mechanism on receipt of 'Works Contract Service and Manpower Service' and since they were not required to pay the said service tax, claimed the refund. The Original Authority through Order-In-Original dated 18.01.2017 rejected the said claim of refund holding that respondent were liable to pay service tax under reverse charge mechanism being a business entity and being registered as a Body Corporate. The respondent is Indian Institute of Tec....

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....h in various branches of engineering and technology. 5. We have carefully gone through the submissions made from both the sides. We note that as per Rule 2(1)(d) of Central Excise Rules, 1994 read with Notification No.30/2012-ST dated 20.06.2012, if manpower supply and works contract services are provided by an individual or hindu undivided family or partnership firm then the recipient has to pay service tax provided that the recipient is business entity registered as Body Corporate. We note that learned Commissioner (Appeals) has given his finding on all the issues involved and for the sake of ready reference, we reproduce the relevant paragraph from the impugned order below:- "15. I find that as per Rule 2(1)(d) of the Rules a....

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....g exemption from customs duty under the Customs Act, 1962. When the word to be construed is used in a taxing statute or a notification issued there under it should be understood in its commercial sense. [1151 B-C]. The new definition given to the word 'industry by Parliament in the Industrial Disputes (Amendment) Act, 1982 (46 of 1982) also specifically excludes 'hospitals or dispensaries' form the category of 'industry'. It shows that the meaning given to the expression 'industry' in the Industrial Disputes Act, 1947 cannot be depended upon while constructing other statutes or statutory instruments and it should be confined to the Industrial Disputes Act, 1947." 18. I also observe that the definition of industry under section 2(j)....