Contract entered after 01.03.2015 are not eligible for exemption u/s 102 of the Finance Act, 1994

P. Natesan & Co. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that exemption of service tax as per section 102 of the Finance Act, 1994 is available only if the contract is entered prior to 01.03.2015. Here, contract is entered on 19.03.2015 and hence exemption not available. Facts- The appellant provided works contract service to Military Engineer Services, INS Agrani, Red Fields Post, Coimbatore. They undertook and completed such services during the period 2015-16 and then filed refund claim for refund of the service tax paid by them in terms of Sectio...