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2012 (6) TMI 190 - AT - Service TaxRefund claim rejected on ground of unjust enrichment - Practising chartered account - Held that:- It is observed that appellant was rendering different types of services during the relevant period and wherever the service rendered was a taxable service, the invoice was showing the service tax separately and paying the same to the department. Where the appellant felt that the service was not liable to service tax, no service tax was collected. This itself is sufficient to show that the appellant had not collected the amount from the customers. Further, appellant has rightly shown it as an expenditure since the amount was not collected from the customers. Therefore, appellant is eligible for the refund claimed - Decided in favor of assessee.
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