TaxTMI 
TaxTMI 
2021 (8) TMI 803
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....y, 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 by the Appellant to the MES were fully e....
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....n 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 provisions of Notification No.9/2016-ST (supra) r....
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....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 appellant was required to file the claim for re....
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.... 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 present facts and circumstances, I am of the considered....