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2014 (9) TMI 537 - AT - Service TaxRefund claim on realization that service tax was paid wrongly - The appellant had mistakenly paid service tax of ₹ 2,02,883/- on installation of raised pavement markers (road studs) for a National Highway during the material period. - unjust enrichment - Held that:- The appellant however, chose not to show the service tax amount in any of the invoices. Therefore, under Section 12B, the appellant will be deemed to have passed on the full incidence of tax to the service recipient inasmuch as the contrary has not been proved by the appellant. There is nothing in the work order to show that the service recipient was not liable to pay service tax to the appellant, nor can the appellant evade a statutory liability on the strength of anything contained in the work order (contract). It is trite law that private parties cannot contract to evade or sidestep statutory obligations. The appellant was obliged under Section 12A to show service tax also in the relevant invoices but they did not choose to do so. - refund denied - Decided against the assessee.
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