Refund

This query is : Resolved

anusha (Querist)
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29 February 2016 Sir
Assessee engaged in civil works of government had not collected service tax since the services were exempted, later the exemption was withdrawn notification 6/2015, and the assessee also received a notice from the service tax dept regarding payment of service tax, since the exemption was there for govt works, assessee had not collected ST, when the exemption was withdrawn also assessee had not collected ST, but he received notice from the dept he paid ST, again in the Budget 2016 those services are made exempt. Can the assessee claim refund of the ST paid.

Guest

Guest (Expert)

05 March 2016 No the assessee cannot claim refund since the amendment made is not a retrospective amendment but is only applicable from 1st march 2016