2024 (8) TMI 1613

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate For the respondent : Shri A Pathan, Assistant Commissioner (AR) ORDER This appeal lies against rejection of refund claim of Rs.15,30,978/- paid for the period from 1st April 2015 to 30th September 2015 when, inter alia, 'works contract service' was made liable to tax by notification no. 06/2015-ST dated 1st March 2015 rendered exemption under notification 25/2012-ST dated 20th J....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he service and the original authority, holding that the noted deficiencies had not been made good by the appellant, rejected the claim. 2. Learned Counsel for the appellant submits that the lower authorities had insisted upon furnishing of the notification of the State Government exempting their activity from coverage under the relevant statute and that as no bills/invoice had been raised on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ces of rejection of the refund claim would be to deposit the amount claimed as refund in the Fund referred to in section 11B of Central Excise Act, 1944 which was not adhered to. In the facts and circumstances of the dispute, including the admitted non-recovery of cash consideration supported by invoices, the presumption of tax liability having been passed on does not sustain. 5. As far as the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the prescription, evidencing appropriate stamp duty having been discharged, was intended to authenticate the date on which the contract had been entered into. No other purpose appears to be served insofar as the legislative enactment of Union of India is concerned. From perusal of the relevant agreement, it is seen that the State of Maharashtra, represented by His Excellency the Governor, is ....