Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 670 - AT - Service TaxRefund claim - Unjust enrichment - Business auxiliary services - job worker - Section 2(f) of Central Excise Act, 1944 - The total consideration contracted between the respondent and their buyer was inclusive of all the taxes - As such the excess service tax paid by the respondent was only being shown as separate in the invoice and was not actually collected from their customers - By raising the subsequent credit notes, it is only the entries in the books of accounts which were sought to be rectified - Further the Chartered Accountant certificate and the certificate of the buyer also show that the amount of service tax was not received by the respondent from their customers - Accordingly the appeal filed by the Revenue is rejected.
|