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2015 (9) TMI 993 - AT - Service TaxRefund of service tax - Business Auxiliary Services - Unjust enrichment - Held that:- Appellant has not charged any service tax separately but when the revenue authorities directed them to pay service tax under the category of ‘Business Auxiliary Service', it is seen that the appellant had discharged service tax liability considering the amount recovered from their customers as cum-tax amount and worked out the service tax liability. - There being no dispute as to the fact that the service tax liability has been discharged based upon working back from the amount which has been recovered from their customers, question of unjust enrichment arises and the appellant is not able to dislodge the presumptions and that they have recovered the amount of service tax from their customers. On this factual matrix, the appeal fails on the ground of unjust enrichment. - Decided against assessee.
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