2007 (9) TMI 257 - AT - Service Tax

Refund appellants were receiving only the commission for the service provided by them which is based on the value and they were not receiving any service tax amount from the service receiver and hence incidence of service tax was borne by them only passing of the tax incidence to the clients does not arise - held that unjust enrichment will not apply on refund refund was rightly sanctioned by Commissioner (Appeals)

Summary

The Appellate Tribunal CESTAT, Ahmedabad rejected the Department's appeal against the Commissioner (Appeals) order granting a refund of Rs. 23,004 to the respondent. The Commissioner found that the respondent had not passed on the burden of service tax to customers based on evidence provided, including a certificate from a Chartered Accountant. The Tribunal upheld the Commissioner's decision, stating no valid grounds were presented to interfere with the findings.