TMI Blog2009 (11) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... ties that respondent not refunded amount. Unjust enrichment not applicable. - ST/151 & 116/2008 - A/2404-2405/2009-WZB/AHD - Dated:- 6-11-2009 - S/Shri B.S.V. Murthy, Member (T) and Ashok Jindal, Member (J) REPRESENTED BY: Shri R. Nagar, SDR, for the Appellant. Shri Sandeep Sachdeva , C.A. , for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - In this case both the Revenue and as well as the party are in appeal. M/s. Poornima Advertisements Promotion Pvt. Ltd. (Poornima for short) are engaged in providing advertisement ser vices and filed a refund claim for Rs. 42,68,686/- on the ground that they have paid excess Service tax on full gross amount billed by them to media without considering the discount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by the appellant is not an advertising agency service. According to the Revenue, the scope of the service extends not only to any service connected with advertisement but also any service connected with display or exhibition of advertisement. How ever, we find that the master circular issued by the Board itself is against the Revenue and the service provided by the appellants is admittedly only in respect of booking the space or time. We agree with the learned Commissioner (Appeals) that the master circular covers the case of the appellants and therefore the Revenue's appeal about classification cannot be accepted. 3. The second contention is that the refund claim of Rs. 13,73,910/- which pertains to the Service tax paid pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or claim for refund. In such a situation issue of credit note would be sufficient. Unless there is a clear finding that the amount has not been refunded by Poornima to the clients, unjust enrichment clause cannot be invoked. In view of the precedent decisions of the Tribunal which have been rendered in respect of Service tax and the clarification of the Board, we hold that unjust enrichment is not applicable. 5. Another point which Commissioner (Appeals) has decided in favour of the appellants is that the Service tax liability arises only on the actual amount collected by the appellants and not on the full discount received by them from advertising agency, from the newspaper or the media. The very same issue had come up before the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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