TMI Blog2014 (4) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... s received prior to 18.04.2006 from the foreign service provider. The Hon'ble Karnataka High Court in the case of CCE Bangalore Vs KVR Constructions - [2012 (7) TMI 22 - KARNATAKA HIGH COURT] held that in case the tax has been paid which is not payable under the authority of law, the same can be challenged by way of refund. Hence, on merit, the appellants are entitled for refund claim. In respect of unjust enrichment, we find that the adjudicating authority has not gone into the issue and the Commissioner (Appeals) held that the appellants have not furnished any evidence that the burden of duty has not been passed on - As the issue of unjust enrichment has not been gone into by the lower authorities, therefore the impugned order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Service Tax on reverse charge mechanism in respect of the taxable services received from the foreign service provider. The decision of Bombay High Court is upheld by Hon ble Supreme Court and the Board also issued a Circular No.276/8/2009-CX.8A, dt.26.09.2011, wherein it has been clarified that prior to 18.04.2006, the Service Tax on reverse charge mechanism is not leviable in respect of the services received from the foreign service provider. In these circumstances, the contention is that the appellants are entitled for refund claim. 6. The appellants also submitted that the evidence is produced before the lower authorities that the burden of duty has not been passed on. Therefore, the principle of unjust enrichment is not applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id on 20.03.2009 and the decision of Hon'ble Bombay High Court in the case of Indian National Shipowners Association (supra) is subsequent to the deposit of the amount. In view of the law laid by Bombay High Court which is upheld by Hon ble Supreme Court, we find that the appellants are not liable to pay Service Tax in respect of the services received prior to 18.04.2006 from the foreign service provider. We find that the Hon'ble Karnataka High Court in the case of CCE Bangalore Vs KVR Constructions - 2012 (26) STR 195 (Kar.) held that in case the tax has been paid which is not payable under the authority of law, the same can be challenged by way of refund. Hence, on merit, the appellants are entitled for refund claim. In respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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