2020 (2) TMI 758

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....AKKARWAR, MEMBER (TECHNICAL) A Letter on Record for the Appellant Shri B. K. Jain, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA On matter being called our attention stands drawn to the letter by the advocate submitting that an identical issue has already been decided by the appellant in their own case and the appeal should be disposed of on merits. Accordin....

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....a Exemption. 3. Further, Section 102 was inserted in the Act, vide the Finance Act, 2016, to provide as under:- Section 102: (1) Notwithstanding anything contained in section 66B, no service tax shall be levied or collected during the period commencing from the 1st day of April, 2015 and ending with the 29th day of February, 2016 (both days inclusive), in respect of taxable services pr....

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....1st day of March, 2015 and on which appropriate stamp duty, where applicable, had been before that date. (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected had sub-section (1) been in force at all the material times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of s....

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....s were filed, had been deposited through challans under Service Tax Code/Registration Number of their Head Office at Lucknow. Accordingly, Show Cause Notices were issued to them for rejecting their refund claims. 6. The Original Adjudicating Authority as also Appellate Authority rejected the refund claims on the ground that the same stands filed by the branch office whereas the service tax has ....