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2014 (5) TMI 984 - AT - Service TaxDemand of service tax - telephone service - Notification No.36/2007-ST was issued on 15/06/2007 - Refund claim - refund claim was rejected on the ground that according to the notification only service tax which was not collected or levied, need not be collected or levied and therefore where it has been collected or paid by a service provider there is no provision for refund of the same. Unjust enrichment - Held that:- appellants have brought out clearly from 21/06/2006, they collected service tax and whatever was collected has been paid and no refund has been claimed. Prior to that period, they were not charging service tax separately and obvious conclusion would be that the service tax liability which they determined was paid from their own funds. In any case, they have also produced a Chartered Accountant’s certificate certifying that the service tax has not been collected. In the facts and circumstances of this case, I consider that there is no unjust enrichment. - Decided in favour of assessee.
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