TMI Blog2015 (2) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the liability to service tax under exemption Notification Nos. 11/2010-S.T., dated 27-2-2010 and 32/2010-S.T., dated 22-6-2010 - Held that:- Revenue has preferred this appeal on the singular ground that since the work order between the assessee and the PSEB contained a covenant that the consideration payable by PSEB to the assessee was inclusive of taxes including excise duty, VAT, service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee is a manufacturer of transformers which are cleared on payment of excise duty. It filed refund claim initially for ₹ 37,99,180/- which was however reduced to ₹ 15,21,116/-. The claim for refund is of service tax remitted in cash of ₹ 5,85,751/- and Cenvat credit of ₹ 9,35,365/-. The refund was sought on the ground that service tax was remitted by assessee on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consideration received by it; and (b) the assessee failed to submit details of service tax remitted against cash on the bills raised by the PSEB. 4. Aggrieved, the assessee preferred an appeal which was allowed by the appellate authority vide order dated 22-3-2013, which is assailed in the Revenue appeal. The appellate authority, following the decision of the Tribunal in the case of Modest In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that since the work order between the assessee and the PSEB contained a covenant that the consideration payable by PSEB to the assessee was inclusive of taxes including excise duty, VAT, service tax and other taxes, the service tax burden must be deemed to have been passed on to the recipient namely PSEB. In the light of the settled precedent in the area including the order of the Ahmedabad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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