2023 (5) TMI 568

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....ing refund for the service tax paid by them during the period 01.04.2015 to 29.02.2016 in respect of works contract services provided to the government on the grounds that they were entitled for refund of the said amount paid by them or exempted services in terms of section 102 of the Finance Act, 1994. Subsection(1) of section 102 provides retrospective exemption in respect of services provided to the government, local authority or governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of(a) a civil structure or any other original works meant predominantly for use other than for commerce industry or any other business or profession;(b) a s....

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....rns filed and copies of service tax paid on the works executed along with form 26AS and a certificate certifying that the appellant had provided services to the Regional Cancer Centre had been enclosed. Despite having enclosed all relevant documents, the refund had been rejected. With regard to the services provided to M/s CAPE, the learned counsel submitted that that the organisation was covered within the ambit of government/local authority, as the effective control is vested with the government of Kerala and this can be seen in the Constitution of the board. He also is informed that the said authority comes under the purview of the Right to Information Act, 2005 as a public authority. In respect of the rejection of the refund claimed on ....

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....ervice recipient regarding the services executed by the appellant. A perusal of the invoice raised by the appellant towards the Regional Cancer Centre indicates the quantum of service tax paid at the prevailing rate of 14% during the relevant time. There is no doubt that the appellant had submitted other statutory documents from where verification can be done. In view of the above, I hold that the refund claim for services provided to the Regional Cancer Centre, Trivandrum and Vadakara Taluk hospital is admissible. 7. I now take up the issue of admissibility of refund to services provided to M/s CAPE, Kerala. In order to understand whether the service recipient is eligible for the exemption of service tax, we need to go through the defin....