TMI Blog2017 (11) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant have paid the tax out of its own pocket and not collected the same from the principal-Dishnet Wireless Ltd - the doctrine of unjust-enrichment does not apply - appeal allowed. - ST/1652/2010-ST[SM] - A/71215/2017-SM[BR] - Dated:- 6-10-2017 - Mr. Anil Choudhary, Member (Judicial) Shri R.L. Philips (Advocate) - for Appellant Shri Rajeev Ranjan (JC) AR - for Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not liable to Service Tax and thus the amount deposited towards Service Tax on the advance received was not payable to the Department. Show cause notice dated 02 December, 2009 was issued proposing to disallow the refund claim as it appeared that the refund claim is hit by the doctrine of unjust-enrichment. The SCN was adjudicated on contest and the refund claim as proposed was rejected holding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these invoices. But the advances were received in compliance to the purchase order and as per the condition No.1 of the General Terms and Conditions (GTC) of the purchase order, the prices include service tax. Thus, the service tax was payable on the said advances and the same was paid accordingly as per law. As such the adjudicating authority had taken the correct view based on the documents pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charged Service Tax for such work in their bills from their principal. Under such facts and circumstances, I find that the findings of the learned Commissioner (Appeals) is erroneous, by relying on the clause of the purchase order, which mentions - inclusive of the service tax . What the learned Commissioner has missed out, tax is not levied and collected by virtue of agreement, but the same is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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