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TaxTMI 
TaxTMI 
TaxTMI 
2021 (9) TMI 510
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....and 29th February 2016 which, upon challenge after rejection by the original authority, was also similarly discarded by Commissioner of Central Excise & Customs (Appeals), Pune - II (Goa) in order-inappeal no. GOA-EXCUS-000-APP-016-2017-18 dated 2nd June 2017; the nullifying of the levy, discharged by them after rescinding of exemption available till then on specific activities, was accorded retrospective effect by section 102 of Finance Act, 1994 which also contained special provisions for refund of tax paid in the inter regnum. For such self-assessed payment of tax liability, the 'relevant date' for determining limitation under section 11B of Central Excise Act, 1944 (as made applicable to service tax) was to be computed from the date on ....
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.... provision sought to rectify. 3. According to him, it was in this context of facts and circumstances that the claim for refund was scrutinized before being rejected solely on the finding that the activity of the appellant could not be construed as 'civil work' or 'any other original works' as intended by rule 2A of Service Tax (Determination of Value) Rules, 2006. He further submitted that the several contentions to the contrary were discarded by the original, and appellate, authority with the bald finding that 'electrical works' could not be placed within the ambit of '12A. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, f....
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....was also pointed out by him that the pre-requisite of '47. When we consider the overall effect of the provisions prior to amendment and post-amendment under Finance Act, 2011, we are of the opinion that the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within the ken of Section 27 to set aside the order of selfassessment and reassess the duty for making refund; and in case any person is aggrieved by any order which would include self-assessment, he has to get the order modified under Section 128 or under other relevant provisions of the Act.' enunciated by the Hon'ble Supreme Court in I....
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....ract before 1st March 2015. Consequently, attributable to the agreement with the recipients was the mutual understanding that tax was not includible in the consideration owed to the appellant upon whom any subsequent imposition would devolve. The proceedings before the lower authorities were, thus, limited to conformity of the impugned activity to one of the descriptions in the restored exemption. 7. The retrospective exemption, and the entitlement to refund, arises from a special enactment of Parliament. Therefore, the decisions cited by Learned Authorized Representative do not, and cannot, detract from the necessity to restrict the disposal of the claim for refund within the confines of '102. Special provision for exemption in certain ....
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....iod of six months from the date on which the Finance Bill, 2016 receives the assent of the President.' of Finance Act, 1994. 8. The restoration, with special enablement of refund, acknowledges the historical existence, and necessity, of exemption of the specified activities from tax that stretch back in time and the claim of the appellant is predicated upon availment of the exemption at the time of contracting with the recipients; and even earlier. There is nothing on record to establish that the denial of refund had been followed up with instituting of proceedings for recovery of tax that had not been paid. The ineligibility of the activity of the appellant for exemption after 1st March 2015, as held by the lower authorities, implied eva....
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....does not result in installation of an electrical or electronic device (i.e. a machine or equipment that uses electricity to perform some other function) the same is outside the purview of this taxable service. (iii) 'Works Contract' incorporates the inclusions and exclusions of the aforementioned two taxable services (amongst others) and it is the nature of the contract (i.e. a contract wherein the transfer of property in goods involved is leviable to a tax as sale of goods) rather than the nature of activities undertaken, that distinguishes it from the previously stated taxable services. Thus, even in the case of 'works contract' if the nature of the activities is such that they are excluded from aforesaid two services then they would ge....