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2011 (6) TMI 383 - CESTAT, BANGALORERefund claim denied - appellant had not charged service tax separately in the invoice but nevertheless paid the service taxa - Held that:- As appellant paid the amount without any consultation or hesitation or compulsion would show that while working out the amount to be received for the purpose of rendering the service tax, the service tax element had been taken into account. This is the only conclusion possible under the circumstances unless the appellant is able to show that in their internal costing made for the purpose of tender, etc., service tax element had not been taken into account and it was borne by them only and was not passed on, it is difficult to find fault with the conclusion of the Commissioner at this stage. The two decisions relied upon by the ld. Consultant are not applicable to the facts of this case. Thus appellant has not made out a prima-facie case in their favour thus directed to deposit an amount of ₹ 1 lakh within eight weeks and report compliance - Decided against the assessee.
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