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2018 (8) TMI 820 - AT - Service TaxSecurity agency services - amount recovered as reimbursement from the sister concerns - Man power supply Service - repair & maintenance service - Held that:- Few records were shown which indicates that appellant has not charged any amount in addition to the proportionate actual salaries and wages and other expenses related to the personnel deployed by them. In the absence of any contrary evidence, it is held that the respondent has a case in their favor - demand set aside. Refund claim - amount deposited by the Respondent-assessee in the investigations carried out - Unjust Enrichment - Held that:- The first appellate authority has correctly recorded that the respondent herein had filed various declarations from the parties concerned that the said amount was not reimbursed by them to Usha Kiran Movies Limited. Such categorical finding of the fact has not been disputed by Revenue in their grounds of appeal - It is noticed that there is no dispute as to the fact that the respondent herein has not been reimbursed of the amount deposited by the group companies - Since in the case in hand, the respondent herein had furnished declarations from the parties/group companies/sister concerns to whom allegedly the incidence of duty is passed on, refund is to be allowed - refund allowed. Refund claim - amount paid to M/s Usha Kiran Movies Limited, consequent to the adjudication that took place - unjust enrichment - Held that:- It is noticed from the records that the respondents herein had filed Chartered Accountant’s certificate dated 26.03.2009 before the lower authorities. It transpires from the records that the department had appointed Director (Cost) for looking into the claim of these respondent and the said Director (Cost) vide his report stated that the respondent herein had borne the amount charged by Usha Kiran Movies Limited - respondent herein are entitled for the refund of the amounts which have been collected from them by Usha Kiran Movies Limited as correctly held by the adjudicating authority - refund allowed. Appeal dismissed - decided against Revenue.
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