TMI Blog2013 (11) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... aring none appeared on behalf of the appellant in spite of notice. No request for adjournment is seen on file either. On previous occasions i.e. on 17.4.2013 and 23.8.2013 also nobody appeared on behalf of the appellant nor was there any request for adjournment. In the circumstances, the learned AR for Revenue was heard and the case records were studied for final disposal of the appeal. 2. The appellant is a dealer in motor cycles manufactured by Hero Honda Motors Ltd. During the period July 2001 to August 2004 they provided free service to the motor vehicles sold during the warranty period. For such free service they were getting service charge from Hero Honda Motors Ltd, the manufacturers of motor vehicles. They collected the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, I accept the contention of the assessees that they are not liable to pay the amount collected from M/s. Hero Honda to the credit of the Central Government. I, therefore, hold that the demand of tax is not sustainable. As a consequence, no penalty can be imposed upon the assesses. 3. Consequent to the order of the Tribunal, the appellant filed refund claim for a sum of Rs.45,094.35 being service tax collected by them for the period from August 2002 to November 2004 and deposited vide TR 6 Challan dated 31.12.2004 for Rs.34,073/- and TR6 Challan dated 31.12.2004 for Rs.11,021.35. The Assistant Commissioner issued show-cause notice and rejected the refund claim on the ground that this refund claim involves unjust enrichment in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d while sanctioning the present refund claim before the Assistant Commissioner, Dindigul -I Division. 5. The learned AR on the other hand submits that it is very clear that this is an amount which has been collected from the Hero Honda Motors Ltd. and the service tax incidence had been passed on to Hero Honda Motors Ltd. by the appellant. They had specifically scored out declaration in para 7 of the refund application form making it obvious that tax incidence has been passed on. Therefore, the appellant had clearly passed on the incidence to Hero Honda Motors Ltd. The order of the Tribunal dated 25.11.2010 could have enabled Honda Motors Ltd.to claim refund but the appellant could not have claimed any refund. He further submits that an er ..... X X X X Extracts X X X X X X X X Extracts X X X X
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