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2021 (7) TMI 374 - AT - Service TaxRefund of service tax paid - claim hit on the ground of time limitation - allegation also that appellant did not produce documentary evidence to prove that the burden of service tax paid by him had not been passed on to their customers - principles of unjust enrichment - HELD THAT:- There is no dispute regarding the taxability of the impugned activity. Further, even before the issuance of the said Circular by the Board, the Tribunal Chennai in the case of Indian Hume Pipe Company Limited vs. CST, Trichy [2008 (7) TMI 71 - CESTAT, CHENNAI] has held that the impugned activity is not taxable under the category of “Erection, Commissioning and Installation Service”. Unjust enrichment - HELD THAT:- The appellant has placed on record the letters issued by both the service recipient i.e., BSNL and TATA Teleservices in Annexure - D and E which makes it abundantly clear that no service tax has been charged and collected in respect of work orders during the relevant period. Further, on perusal of the work orders in Annexure - F issued by BSNL for the relevant period, it clearly suggests that no service tax was neither charged nor collected by the appellant. Appeal allowed - decided in favor of appellant.
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