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2015 (12) TMI 878 - AT - Service TaxDenial of refund claim - Unjust enrichment - Held that:- Evidence produced by the appellant for payment of service tax and a copy of the General Ledger is sufficient to show that the amount has been paid by the appellant. Since service tax was not collected separately during the relevant period from the appellant, the amount received by the service provider is treated as cum-tax amount. The question is not whether the Rule 4A of the Service Tax Rules is observed or not. The solution is penalty on the service provider and not rejection of refund claim to the client. Moreover, the appellant has claimed that invoice was issued by the service provider only when the construction was over and he produced a copy of the invoice now. Hence this deficiency is made good. In these circumstances, it cannot be said the appellant has not borne the liability of service tax - Decided in favour of assessee.
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