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Amrit Learning Ltd. Versus CST Delhi

2016 (3) TMI 622 - CESTAT NEW DELHI

Rejection of refund claim - Doctrine of Unjust enrichment - Vocational training - Impart of training courses in foreign languages to individuals and corporates - Claimed exemption under notification no. 24/2004-ST dated 10.09.2004 - the value of service remained the same in all the three periods namely before it paid service tax during the period when it paid service tax and after that when it stopped paying service tax. This fact certainly provides a lot of gravitas to the appellant's claim tha .....

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recipient. Therefore, the refund is not hit by the doctrine of unjust enrichment. - Decided in favour of appellant with consequential relief - Appeal No. ST/746/2009-ST(DB) - Final Order No. 53915/2015-ST(DB) - Dated:- 31-12-2015 - SHRI G. RAGHURAM, PRESIDENT AND SHRI R.K. SINGH, MEMBER (TECHNICAL) For the Petitioner : Ms. Priyadeep, Advocate For the Respondent : Shri K. Poddar, DR ORDER PER R.K. SINGH: Appeal is filed against the order in Appeal dated 17.07.2009 which upheld the rejection of th .....

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sed on the burden to the service recipients and it is evident from the following facts: I) The invoices did not show any service tax amount at all. II) The amount charged for entire service remained the same before it commenced paying service tax during the period when it paid service tax and again subsequently when it stopped paying service tax. III) It produced Chartered Accountants certificate to establish that it had not collected service tax from the Service recipient. 4. The Ld. DR on the .....

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the appellant started paying service tax is not conclusive evidence that burden of service tax was not passed on to the service recipients because the pricing of services depends upon several factors and the possibility that there were compensatory factors during the period when the service tax was paid by the appellant which enabled it to keep the price of the service invariant cannot be ruled out. In this regard Supreme Court Judgment in the case of Mafatlal Industries Ltd. Vs. UOI 1997 (89) .....

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