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2014 (12) TMI 826 - CESTAT NEW DELHIAbatement Notification No. 15/2007-S.T., dated 4-4-2007 - tour operator service - Remission of service tax - Refund claim - Unjust enrichment - Bonafide belief that assessee not bound to pay service tax - Passing of incidence duty to consumers - Held that:- Appellate Commissioner concluded that analysis of the invoices issued by the appellant clearly disclosed that no Service Tax component was included in and collected from the customers by the assessees; that the assessees had remitted Service Tax by treating the gross amount received as inclusive of Service Tax; that in an agreement with Oil India Ltd., the recitals disclose that the agreed rates were inclusive of all the taxes leviable; but however there was no specific collection of Service Tax. Contract price is inclusive of duty, there cannot be unjust enrichment. there is no error vitiating the order of the learned appellate Commissioner, warranting appellate interference. On the aforesaid analysis we find no merits in Revenue’s appeals, which are accordingly rejected - Decided against Revenue.
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