TMI Blog2014 (5) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded back to lower authorities to find out the factual position as to whether the services were received by the appellant or not. If services were actually not received, the refund of the Service tax being paid by the appellant is to be refunded to them without raising the issue of unjust enrichment inasmuch as it is the tax deposited by the appellant himself which is being sought to be refunded. - Decided in favour of assessee. - Appeal No. 59537/2013-ST(SM) - FO ORDER NO._51711 /2014 - Dated:- 23-4-2014 - Ms. Archana Wadhwa, J. For the Appellant : Shri Amit Bhatia, CA For the Respondent : Shri R.K. Mishra, AR JUDGEMENT Per Ms. Archana Wadhwa: As per facts on record the appellant is registered with service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided, as claimed, so far by them. The assessee paid the full value of invoice No. 9453 dated 28.12.2009 (Exclusive of VAT to be paid by M/s. Wolters Kluwer NV Amsterdam vide banking details 29.06.2010. They also deposited Service Tax at the appropriate rate on that value vide GAR-7 challan No. 02106 dated 29/30.03.2010 in HDFC Bank Ltd., Kalkaji-0510258 for Rs. 20,42,435/- as reverse charge under Management or Business Consultant under Section 65 (105)(r) or Chapter V of the Finance Act, 1994 (as amended) provisions of Finance Act. 1994. 3. The assessee took up the matter with M/s. Wolters Kluwer NV Amsterdam and objected to the Mergers and Acquisition (M A) charges charged from them. After negotiations, M/s. Wolters Kluwer NV, Amster ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade or received back, may have been done for adjustment only just to suit their benefit. This fact is also seen from the transactions that CO renders services on verbal arrangements, raises invoices for Rs. 19,829,465/- + VAT Rs. 3,767,598/-, CO ask the party to pay only Rs. 19,829,465/- as they will settle the VAT with Dutch tax authority on behalf of the party, invoice raised in December 09 - service tax paid in March10 payment of invoice made in June10 to CO, means party paid service tax in march without making payment to the CO and then paid whole amount to CO while discussions were going on with regards to M A charges, then all of sudden CO issued credit note refunded the amount without mentioning any reason for admitting the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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