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2016 (11) TMI 195 - AT - Service TaxRejection of refund claim - contract with ONGC for execution of job under MSP Platform project and said job is based on turn-key basis - turn-key and work contract - limitation bar - Held that: - the appellant had deposited the amount in the month of March 2005, May 2005, September 05 and November 2005. As regards the amount deposited by the appellant as service tax liability, nothing is brought on record that the said amounts were deposited by them on the directions of Revenue authorities; that the amounts were deposited under protest. It is seen from the records the appellant themselves have classified the services under the category of “Commissioning, Installation and Consulting Engineering Services” and paid the service tax liability - refund application filed on 21.06.2006 for the amount deposited in March 2005 and May 2005 are hit by limitation. Unjust enrichment - Held that: - On perusal of the contract entered with the ONGC, we find that the said contract is lump-sum contract. The service tax liability paid by the appellant is calculated by working back from the lumpsum contracted amount. In short the appellant had received an amount as per contract nothing more and nothing less. When the appellant himself has calculated the tax liability from the amount received from ONGC by working backwards, it cannot be now said that they have not collected the amount of service tax from ONGC; especially when there is no dispute that they have received in full the contracted amount. Further, we find that the claim of the learned Counsel as to the service tax liability does not arise on the services rendered by them is without any basis inasmuch as vivisecting the contract entered with ONGC was done by appellant himself and discharged the service tax liability. Appeal dismissed - decided against appellant.
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