New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 878 - CESTAT BANGALORE

2015 (12) TMI 878 - CESTAT BANGALORE - 2015 (39) S.T.R. 676 (Tri. - Bang.) - Denial of refund claim - Unjust enrichment - Held that:- Evidence produced by the appellant for payment of service tax and a copy of the General Ledger is sufficient to show that the amount has been paid by the appellant. Since service tax was not collected separately during the relevant period from the appellant, the amount received by the service provider is treated as cum-tax amount. The question is not whether the R .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Final Order No. 20518/2015 - Dated:- 4-3-2015 - B S V Murthy, Member (T) ORDER Per: B S V Murthy: Shri Abraham Pothen is a builder and filed refund claim for the service tax said to have been paid by him to M/s Saaj Group for construction of independent house in his land. The period involved is 01.1.2008 to 30.9.2008. The construction work for the appellant was undertaken by Saaj Group and Saaj Group paid service tax treating the amount received by them as cum-tax amount from the appellant. This .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in-Original No. 03/2009-S.T. (Refund) dated 20.5.2009. The Commissioner in exercise of his powers under Section 84 of the Finance Act, 1994, proposed revision of the impugned order and after issue of show-cause notice and further proceedings, the impugned order has been passed whereby the refund already sanctioned has been held to be incorrect and the amount already paid has been demanded. 2. Learned counsel submits that refund claim has been rejected and the amount has been demanded by the Comm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version