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2018 (3) TMI 636 - AT - Service TaxRefund claim - unjust enrichment - Held that: - since, the amount paid towards Service Tax was debited as expense in the books of accounts, a clear inference has to be drawn that the appellant had collected the same either directly or indirectly from its customers - the Service Tax amount in question had not been shown as “claims receivable” in the balance sheet for the relevant period keeping even the possible realization of disputed amount from Department. Thus, the onus lies with the appellant to prove that it had suffered the incidence of duty and not passed on to any other person has not been satisfactorily discharged. It is not open to the appellant to submit contrary to fact as per accounting done by them in their statutory books. Appeal dismissed - decided against appellant.
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