2021 (8) TMI 169

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....al, therefore both the appeals are taken up together for discussion and disposal. For the sake of convenience, the facts of appeal No.ST/20413/2020 are taken. 2. Briefly the facts of the present case are that the appellant filed a refund claim of Rs. 1,11,425/-/- and Rs. 79,112/- on 26.09.2017 as per Section 104 of the Finance Act, 2017 before the Deputy Commissioner, Palakkad. As per Notification No.41/2016 dated 22.09.2016 taxable services (like premium, salami, cost, price, development charges etc) provided by the State Government or KINFRA by way of providing long term lease exceeding 30 years or more which was exempt from service tax and the said exemption was available from the period from 01.06.2007 to 21.09.2016; along with refund ....

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....override a general provision. He further submitted that the appellant produced documentary evidences justifying the payment of service tax to the KINFRA and a certificate from KINFRA certifying that they have paid the service tax to the Government and has not claimed CENVAT credit. He further submitted that Section 104 of the Finance Act itself declares that there will not be any levy or collection of tax, its impact cannot be nullified or controlled or limited by another provision contained in the very same enactment i.e., Section 83 of the Finance Act. For this submission, he relied upon the decision of the Hon'ble Madras High Court in Enmas Andritz Pvt. Ltd. Vs Asstt. Commissioner of S.T. Chennai reported in 2020 (38) GSTL 314 (Mad.). He....

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.... way of granting long term lease on industrial plot from so much of service tax leviable thereon under Section 66B of the said Act, as is leviable on the one-time upfront amount payable for such lease. Vide Section 104 (1), exemption was provided from said services for the period from 01.06.2007 to 21.09.2016 and it was provided that the refund claim should be filed within a period of six months from the date from which Finance Act, 2017 is promulgated and come into force. Further, I find that in the present case, the appellants filed the refund claims within time and the only ground for which the refunds were rejected by the Original Authority and upheld by the Appellate Authority is that the appellants did not produce sufficient documents....