Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 769 - AT - Service TaxRefund of service tax paid, which was not liable to be paid - denial on the ground of unjust enrichment - Held that: - the appellants are not liable to pay service tax in view of the Circular No.108/02/2009-ST dt. 29/01/2009 - the appellant has produced a certificate from the Chartered Accountant which has categorically certified that incidence of duty has been borne by the appellant and its incidence has not been passed to any other person. The Commissioner has not discussed the certificate issued by the Chartered Accountant at all and has also not disputed its authenticity. Therefore Chartered Accountant certificate is a valid proof for the determination of an issue of unjust enrichment. The appellant has proved that the incidence of duty has not been passed on to any other person and has been borne by him alone and therefore the refund claim is not hit by unjust enrichment - appeal allowed - decided in favor of appellant.
|