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2014 (9) TMI 976 - AT - Service TaxDenial of refund claim - Management Consultancy Service - Unjust enrichment - Held that:- Certificate issued by the CA does not reflect true and correct picture on basis of which documents Commissioner had come to the conclusion that the bar of unjust enrichment has been passed. We do not agree with the contention of the learned Counsel that the provisions of Section 11B of the Central Excise Act, 1944 are not applicable to the facts of this case as it is a pre-deposit, as they have paid the Service Tax under the Head of Management Consultancy Service and thereafter sought change of classification. As Service Tax has been paid by the respondent during the course of investigation therefore, test of bar of unjust enrichment is required to be passed on by the respondent. - Matter remanded back - Decided in favour of Revenue.
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