Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s ACME Telepower Ltd. Versus Commissioner of Central Excise, Meerut-II (now Hapur)

2017 (11) TMI 695 - CESTAT ALLAHABAD

Refund claim - unjust enrichment - Held that: - even if the parties to a contract agreed not to pay service tax, but if the tax is chargeable under the provisions of the Act, it has to be paid. Under the facts and circumstances of this case it is admitted fact that the 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] .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

istered dealer under the provisions of Service Tax under various heads of service. They filed a refund claim for ₹ 23,13,649/-, paid under the category of erection, commissioning and installation service, @ of 12.36% on advance received by them from their customers - M/s Dishnet Wireless Ltd, Jammu. However, later on understanding that as Service Tax provisions are not applicable in the State of Jammu and Kashmir, they are not liable to Service Tax and thus the amount deposited towards Ser .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s) who have been pleased to uphold the rejection of the claim by observing as follows: - The adjudicating authority had rejected the refund claim on the grounds that the same was hit by the principle of unjust-enrichment as the purchase order and the proforma invoices both contained a foot note for payment of the Service Tax in addition to the basic value of the goods and the advances received towards completion of works as per Purchase Order, were inclusive of the service tax and the same was p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n the documents produced by the appellant. The appellant had submitted that they had not charged any service tax as is evident from the invoices and the certificate issued by the chartered accountant, thus the unjust-enrichment is not applicable in their case. The adjudicating authority had held that the appellant failed to produce the any document to show that the amount of service tax received from the customer as advance was adjusted with the customer in any manner. 4. Being aggrieved the app .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version