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2016 (8) TMI 591 - AT - Service TaxRefund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge – can the liability be shifted to others by means of a private contract/agreement - transport of crushed stone, dust and coarse sand - Rule 2 (1)(d)(v) of Service Tax Rules, 1994 – Held that: - Both sides agree that the service recipient is body corporate and paid freight. Once service recipient is a body corporate and paid freight, as per the aforesaid Rule 2(1)(d)(v) ibid, the person liable to pay service tax in relation to taxable service provided by the appellant is the service recipient. Thus, it is clear that the legal liability to pay service tax does not rest on the appellant. The agreement is of no relevance. Section 67 (2) of the Finance Act, 1994 - gross amount charged is inclusive of service tax the value of such service shall be such an amount as with additional of tax payable is equal to the gross amount charged – Held that: - Section 67(2) ibid is not relevant in the present case as it deals with the valuation of service which is not the issue in this case. Service tax not payable – case remanded back – appeal allowed – refund granted - principle of unjust enrichment to be satisfied.
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