𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗪𝗼𝗿𝗸𝘀 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Service tax exemption under Section 102 requires contracts before 01.03.2015. Appellant's 19.03.2015 contract disqualifies exemption. Appeal dismissed.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. P. Natesan & Co. 𝗜𝘀𝘀𝘂𝗲: Refund of service tax denied as exemption under Section 102 requires contracts entered before 01.03.2015; appeal dismissed.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal held that mere receipt or opening of a tender isn't acceptance; explicit communication is required. Section 102 exempts service tax only for contracts entered before 01.03.2015. As the appellant’s contract was dated 19.03.2015, they were ineligible for exemption, and statutory provisions prevailed over the Head Office's letter.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. P. Natesan & Co. vs. Commissioner of GST & Central Excise 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 14 December 2022 📜 This ruling underscores the importance of statutory timelines in claiming service tax exemptions.