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2011 (6) TMI 407 - AT - Service TaxInput service distributor of GTA & BAS Services - refund claim on unjust enrichment - Held that:- As recipient of GTA services the Service Tax burden has been borne by assessee as they have acted both as deemed service provider and recipient. However, the issue raised by the learned DR as to whether any credit has been taken in respect of Service Tax paid is very much relevant. Whether they have used GTA services for bringing inputs and taken credit and whether the Service Tax credit has been passed on to the buyers of finished goods in relation to which GTA service tax was paid are required to be considered by the original authority. The issue of unjust enrichment in respect of Service Tax provider and the service recipient has to be viewed in totally different context. In the present case as recipient, the appellants are required to pay service tax. If they have taken credit of service tax as doubted by the learned DR, the question of refund would not arise - remand the matter to the original authority for fresh consideration.
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