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2014 (5) TMI 617 - AT - Service TaxDemand of service tax - Management or Business Consultant - Merger and acquisition services - import of services - reverse charge - Held that:- observations of the adjudicating authority are in the nature of assumption and presumption and not based upon any evidence on record to show that the appellant had received services of Mergers and Acquisitions from Amsterdam Company. Admittedly, if the services have not been received and the payment made for the said services had been adjusted between the Indian and Amsterdam Company, the said corresponding value of the services would not be liable to Service Tax Matter remanded back to lower authorities to find out the factual position as to whether the services were received by the appellant or not. If services were actually not received, the refund of the Service tax being paid by the appellant is to be refunded to them without raising the issue of unjust enrichment inasmuch as it is the tax deposited by the appellant himself which is being sought to be refunded. - Decided in favour of assessee.
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