2020 (4) TMI 384

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.... Vinod Lukose, Superintendent (AR) for the Respondent RAMESH NAIR : The appellant have claimed refund of service tax paid on the construction service provided to AIIMS, Jodhpur, on the ground that by virtue of Section 102 of Finance Act, 2016, the service provided to government institution was made exempt with retrospective effect. The appellant, after providing service raised bills includin....

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....eturned to the service recipient, the incidence of the amount of service tax was not passed on. In this regard, he placed reliance on the judgment of Hon'ble Supreme Court in the case of CCE, Madras vs. Addison & Co. Limited - 2016 (339) ELT 177 (SC). 3. Shri Vinod Lukose, learned Superintendent (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugn....

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....xempted as per Section 102 of Finance Act, 2016 but subsequently the amount of service tax was returned and certificate to this effect was produced by the learned Counsel, however, this is subsequent development. The said certificate was not produced before the Adjudicating Authority. However, the same was produced before the Commissioner (Appeals) but from the findings of Commissioner (Appeals), ....