2021 (8) TMI 803

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.... the Appellant (s) Shri K.Chowdhury, Authorized Representative for the Respondent (s) ORDER The facts of the case in brief are that the Appellant is engaged in rendering of services in the nature of construction work to Garrison Engineer Barrackpore, Military Engineering Services (MES), Ministry of Defence, Government of India and Garrison Engineer (Central) Kolkata. The services provided....

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....Tax, if already paid, to be claimed within six months from the date of enactment of the Finance Act, 2016, i.e. 14.05.2016. MES requested the Appellant to refund the amount of Service Tax collected from them in view of the aforesaid exemption. Accordingly, the Appellant filed a refund claim in the prescribed Form-R submitting all the relevant documents on 15.11.2016 in accordance with the provisio....

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....sed the appeal records. 3. As per Chapter 5 of the Finance Act, 1994 as amended by Finance Act, 2016 vide Section 102(3), an application for the claim of refund of Service Tax shall be made within a period of 6(six) months from the date on which the Finance Bill 2016 receives the assent of the President. The Finance Bill 2016 received the assent of the President on 14.05.2016. Therefore, the ap....

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.... ultimate sufferer is going to be the Ministry of Defence, Govt. of India. 6. I further find that the Notification as notified by the Finance Act, 2016 was brought into force to restore the benefit of exemption and to refund the tax paid by the assesses. Therefore, the intention of the legislature was not to deprive the bona fide assessee, who has discharged tax diligently. Further, in the pres....