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2017 (10) TMI 664 - HC - Service TaxRefund of Service Tax erroneously paid - unjust enrichment - the service tax was erroneously paid on gross amount of bills before the discount was allowed of 15% on the gross bill irrespective of the discount allowed to the advertisements - Denial of refund on the ground that the respondent has failed to furnish documents to establish that the amount of service tax for which the refund is claimed has been collected by the respondent from its clients and that incidence of such tax has not been passed on to any other person - Rule 6 of the Service Tax Rules. Held that: - There is no finding recorded by the Appellate Tribunal that M/s.Emami Limited did not pass on incidence of service tax on the 15% amount to its customers or buyers of the products. The burden was on the respondent to establish that M/s.Emami has not passed on the incidence of service tax to any other person including its customers or purchasers of the products. Thus, even going by the finding of fact recorded by the Appellate Tribunal and the finding of fact recorded by the Deputy Commissioner, the respondent did not establish that the incidence of service tax has not been passed by M/s.Emami Limited to any other person. The finding recorded by the Commissioner (Appeals) has not been disturbed by the Appellate Tribunal. Appeal allowed - decided in favor of Revenue.
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