2024 (10) TMI 451

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.... were that the appellant paid service tax in respect of 'Work Contract Services' provided to PWD, the Government Organization which was covered in the special provisions of exemption related to Govt. Buildings under Section 102 of the Finance Act, 1994 as amended. The refund claim of Rs. 68,78,631/- was sanctioned vide OIO no. 10 2016-17dtd. 07.10.2016. The OIO was reviewed by the Commissioner, C & CE. Hqrs., Jabalpur vide review order issued under 135/16-17 dated 22.12.2016 under Section 84 of the Finance Act, 1994, on the ground that refund was hit by the principle of 'unjust enrichment'. Accordingly the appeal was filed before the Commissioner (Appeals), Central Excise and Service Tax, Bhopal. The Commissioner (Appeals) vide OIA no. 181-....

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....itled to claim Service Tax exemption under mega exemption notifications no. 25/2012 dated 20.06.2012. Despite the same, the appellant had inadvertently paid the Service Tax. The same was prayed to be refunded vide the claim dated 16-08-2016. The claim was initially sanctioned however, Commissioner (Appeal) had set aside the order in original(O-I-O). The impugned show cause notice has been issued pursuant to the direction of Commissioner (Appeal) vide its order dated 30.08.2017. 5. Learned counsel further mentioned that the appellant had filed an appeal against the said order. The appeal has been allowed vide order dated 22.12.2023 setting aside the order dated 30.08.2017. It is impressed upon that due to the said reason, the impugned sho....