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2009 (3) TMI 116 - CESTAT, AHMEDABADRefund of service tax – unjust enrichment – chartered accountant’s certificate - sponsorship service - admittedly the service tax amount was not separately shown in the invoices for domestic clients - However appellants also claimed that in some cases the service tax was refunded to their clients - The very fact that in some cases service tax was refunded to the customers shows that in all the cases the amount collected included the ailment of service tax. - Chartered Accountant came to the conclusion that in respect of domestic clients, the amount charge did not include service tax is not explained and does not appear to be logical - The burden of proving that the benefit of the service tax liability has not been passed on is on the appellants and under these circumstances the certificate of Chartered Accountant is not based on fats and from the documents – claim of refund rejected.
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