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9.1 The adjudicating authority is held to have been wrong while considering the date of revision as the date or original contract. As apparent from the table above, the contracts for construction of parking got executed prior the date as mentioned in Section 102 of the amendment act of 2016. Further department has not produced any evidence to prove that the stamping of those contracts was required. Hence the adjudicating authority below is held to have failed in complying which said Section 102 which mandates the refund of the amount of service tax paid during the period 01.04.2015 to 29.02.2016. Amount is question apparently pertaining to the said period.