2026-VIL-122-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax – Sections 102 and 103 of Finance Act, 1994 – Payment of tax – Entitlement of refund – Appellant is engaged in providing services relating to resurfacing of runway at Air Force Station, but did not pay service tax on said services in view of exemption under Entry 12(a) of Notification No.25/2012-ST – Due to omission of said entry vide Notification No.6/2015-ST, Appellant paid service tax – With introduction of Section 102 and 103 in the Act, exemption which was withdrawn was restored retrospectively and allowing refund of service tax paid – Appellant claimed refund of service tax paid on aforesaid services – Adjudicating Authority rejected refund claim filed by Appellant – Whether services rendered by Appellant are covered under provisions of Section 102 or Section 103 of the Act – HELD – There is no dispute to fact that services were provided by Appellant to Air Force Station and no service tax was paid in view of exemption under existing Entry 12(a) of Exemption Notification No.25/2012. Department never raised any objection to applicability of Exemption Notification No.25/2012 on services rendered by Appellant. It is not the case of Revenue that services provided by Appellant when Sl.No.12(a) was prevalent had undergone any change. When same services have been continued to be provided by Appellant, there is no reason to deny exemption on ground that they are not covered under services referred in the entry. Revenue had not pointed out any justification for taking a different view. Department cannot take contrary stand during different periods when subject matter is identical and had been assessed earlier. Appellant is entitled to refund as claimed. Order under challenge is set aside – Appeal allowed
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