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

2016 (3) TMI 138 - CESTAT MUMBAI

2016 (3) TMI 138 - CESTAT MUMBAI - 2016 (41) S.T.R. 98 (Tri. - Mumbai) - Refund claim - Entitlement of appellant to claim refund as service recipient when wrongly collected from him - Held that: as the appellant has paid the Service Tax which was not liable to be collected from him, and the same is admittedly deposited with the Revenue, the appellant is entitled to refund of the Service Tax wrongly collected from him. - Decided in favour of appellant - ST/346/2009-Mum - Final Order No. A/2274/20 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

006. The Mandap was managed by one M/s. Maheshwari Charitable Foundation. The appellant paid Service Tax as charged by the Foundation amounting to ₹ 6,343/-. The said amount of Service Tax was deposited by the Foundation vide TR-6 challan dated 1-2-2006 on 6-2-2006 for the month of January, 2006. Although the appellant had contested the levy of Service Tax claiming that the same is not chargeable, but had to deposit the same at the insistence of the Mandap keeper/Department. Thereafter the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y of a service provided by them and not the claimant, who is the service receiver. 2.2 Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide the impugned order upheld the order of rejection, further observing that as the refund could not have been claimed by the service provider, as the same would have been hit by bar of unjust enrichment, so, this circuitous route is traversed to claim refund. 2.3 Being aggrieved, the appellant is in appeal before .....

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