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2015 (8) TMI 746 - AT - Service TaxRefund claim for tax deposited erroneously - unjust enrichment - Commercial Training & Coaching Services - Exemption under Notification No.25/12-ST dated 20.6.2012 - whether the refund claim is hit by the bar of unjust enrichment - Held that:- agreement stipulates the value inclusive of taxes. The invoices issued also indicate that amount collected is inclusive of service tax. Undeniably the presumption under section 12B is raised that the incidence of tax is passed on to the customer. In such circumstances the appellant has to establish by evidence that the service tax passed on was returned to the customer. In the absence of such evidence the presumption stands unrebutted. - fees stipulated in the agreement were inclusive of taxes and the invoices issued indicate that the amount includes service tax the refund claim is hit by the bar of unjust enrichment - Decided against assessee.
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