2019 (7) TMI 571

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....ctor for the Appellant Shri P. Juneja, Authorised Representative for the Respondent V. Padmanabhan The present Appeal is against the Order-in-Appeal No. 60- ST/2018 dated 16.08.2018. 2. The brief facts of the case are that the appellant provided construction services to various parties including Government Departments. At the time of introduction of the negative list based taxation w.e....

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....f refund. The said Section provided a time limit of six months from the date on which the Finance Bill, 2016 received the assent of the President, for preferring such refund claims. The Finance Bill, 2016 was assented to by the Hon'ble President on 14.05.2016 and hence the time limit of six months for preferring refund claims was available up to 13.11.2016. 3. The appellant provided certain ser....

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....nce they received the refund amounts, they were required to pay back the same to the respective Government Departments who paid the service tax to them. In this connection, he also relied on the following decisions where it has been held that tax which is not liable to be paid may be refunded even beyond the period of limitation under Section 11B of the Excise Act, 1944. (i) Hexacom India....

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....s and perused the record. 7. The appellant has rented certain services of construction to Government Departments. Such services enjoyed the benefit of exemption through Notification No. 25/2012 - ST(NT). However, for a brief period i.e. 01.04.2015 to 29.02.2015 the benefit was not available. However, the Government thought it fit to grant the benefit for the above period also by enacting Sectio....