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2015 (8) TMI 68 - AT - Service TaxDenial of refund claim - Unjust enrichment - Renting of immovable property and sale of space for advertisement - Held that:- Jurisdictional High Court that the facts were identical to the facts of the present case where service tax element was shown in the invoices but the same was not paid by the service recipient. In the present case, Chartered Accountant’s certificate dated 05.3.2014 certifies that service recipient M/s. Reliance Industries Limited has not paid any service tax to the appellant on account services of lease of vacant land for merchandising of on-fuel products and lease of vacant land for erection and display of hoarding. Service recipient M/s. Reliance Industries Limited vide letter dated 06.10.2011 has also confirmed that they had neither paid tax on these services to the appellant nor taken any credit of the service tax paid by the appellant. Appellant has therefore, discharged its onus that excess service tax paid has not been recovered from the customers. There is no evidence on record produced by the Revenue showing any further verification on the part of the Revenue to the effect that the claim of the appellant of not passing on the service tax is not genuine and that the excess service tax paid is actually paid by the service recipient. - Decision in the case of CCE & ST vs. Modest Infrastructure Limited [2012 (11) TMI 924 - GUJARAT HIGH COURT] followed - Decided in favour of assessee.
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