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2012 (11) TMI 866 - AT - Service TaxRefund of service tax – unjust enrichment – Under the impression that he had to pay service tax, he made a remittance of Rs. 2,13,360 - But before filing the return, he realized that he was eligible for the exemption for the small service provider as provided under Notification No. 6/2005-S.T. – Held that:- Disputed amount has not been realized as service tax from the person to whom service is provided - appellant had not filed a service tax return and the amount deposited in the tax account of the Government becomes payment towards service tax only when return is filed - it is a strictly not a refund of service tax paid - neither tax has been passed on as tax nor the amount has been shown in return as paid towards tax. What has happened is only remittance of a higher amount to the bank for credit to service tax account - unjust enrichment is not involved in this case and the amount is to be refunded to the appellant. - refund allowed - decided in favor of assessee.
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