2024-VIL-391-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax – Section 102 of Finance Act, 1994 – Providing of construction services – Payment of tax – Entitlement of refund – Appellant had rendered services as a sub-contractor of National Buildings Construction Corporation (NBCC) to University of Lucknow for construction of ONGC Centre of Advance Studies and paid service tax to department for providing said services – Appellant filed refund application claiming refund of tax under provisions of Section 102 of the Act – Adjudicating Authority rejected claim of Appellant – Commissioner (Appeals) rejected appeal filed by Appellant – Whether Appellant is entitled to refund under Section 102 of the Act – HELD – Section 102 of the Act exempts taxable services provided to Government, a local Authority or a Governmental Authority by way of construction, erection, commissioning, installation, completion, renovation or alteration of a structure meant for use as educational establishment – Ultimate client in this case is University of Lucknow which is an educational establishment – ONGC Centre of Advanced Studies of this educational establishment was constructed by Appellant as a sub-contractor of NBCC – Exemption available to services provided to University of Lucknow does not depend on either such services are provided directly by main contractor or by main contractor using services of a sub-contractor – Services rendered by Appellant through main contractor to University of Lucknow are exempted under Section 102 of the Act – Appellant is not liable to pay service tax and as he has already paid same, he is entitled to refund under Section 102 of the Act – Impugned order passed by Commissioner (Appeals) set aside – Appeal allowed
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