2026 (7) TMI 922

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....us Appeal. 2. The short point involved in this case is if the petitioner is entitled to the benefit of the Notification No.41/2016 dated 22.09.2016 issued by the Ministry of Finance, Government of India, in the interest of public, exempting taxable services provided by State Government Industrial Development Corporations/ Undertakings to industrial units by way of granting long-term lease of industrial plots from so much of service tax leviable thereon under Section 66B of the said Act. The Finance Act, 2017 got assent of the President and came into force from 01.04.2017. 3. Section 104 has been inserted in Finance Act, 2017 reads as below: (1) Notwithstanding anything contained in section 66, as it stood prior to the 1st day....

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....unal in the facts and circumstances of this case was correct in dismissing the appeal in rejecting the claim of refund application? (ii)Whether the Appellate Tribunal was correct in applying the statutory provisions for rejecting the refund claim when the refund claim is through the Finance Act, 2017? (iii)Whether the Appellate Tribunal is justified in rejecting the claim of refund after observing that even from the letter dated 14.09.2017 of the SIPCOT still the claim is barred by limitation. Whereas, it is not so and the claim is within the period of limitation? (iv)Whether the Appellate Tribunal is correct in adopting the technicalities and narrow approach when the intention/object of the Government itself is t....

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....ate of the certificate from SIPCOT. In the present case, it is undisputed that the application for refund claim should be accompanied by the SIPCOT's certificate in confirmation of the payment of service tax. Hence, following the aforesaid dictum of the Bombay High Court, the application for refund by the appellant is construed to be within the six-month limitation. Therefore, we hold that the Tribunal was not correct in dismissing the appeal seeking refund of service tax on the ground of limitation. 10. We are of the view that the Tribunal erred in reckoning the period of limitation, which in this case commences only after the certificate by the service provider, namely SIPCOT. Hence, the substantial questions of law are answered in fav....

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....e Tax amounting to Rs.31, 18,834/- (Rupees thirty one lakhs eighteen thousand eight hundred and thirty four only) directly from the Service Tax Department in your jurisdiction Yours faithfully. GENERAL MANAGER-11 Encl : As above: Copy to : The Project Officer. SIPCOT Industrial Park, Thervoykandigai. STATE INDUSTRIES PROMOTION CORPORATION OF TAMIL NADU (A GOVERNMENT OF TAMIL NADU UNDERTAKING) PROJECT OFFICE - SIPCOT INDUSTRIAL PARK - THERVOY KANDIGAI GUMMUDIPOONDI TALUK - THIRUVALLUR DIST Email: [email protected] CIN : U74999TN1971SGC09157 WEBSITE : www.sipcot.com REF:PO/SIPCOT/TTK/SERVICE/TAX/2017 To All Units as per list enclosed DT:14.09.2017 Dear Sir Sub: SIPCOT Industrial Park, Theryokandi....