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M/s Satya Prakash Builders Pvt. Limited Versus CCE, Bhopal

2018 (1) TMI 308 - CESTAT NEW DELHI

Refund of excess service tax paid - unjust enrichment - Held that: - the excess amount paid by the appellant is from the own pocket and not recovered separately from the service recipient. In that circumstances, bar of unjust enrichment is not applic .....

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1B of the Act - the limitation is not applicable. - Appeal allowed - decided in favor of appellant. - S.T. Appeal Nos. 724 - 725 of 2012 SM - Final Order Nos. 56324 56325/2017 - Dated:- 24-8-2017 - Mr. Ashok Jindal, Member (Judicial) For The .....

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contractor and executing works contract and as per the agreements the price which appellant received cum tax price. During the impugned period, the rate of service tax has been reduced from 12.36% to 10.3%. But, inadvertently the appellant paid servi .....

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that for bar of unjust enrichment is not applicable and the remaining amount is time barred. The appellant filed appeal before the ld. Commissioner (Appeals) and the ld. Commissioner also exercise their power reviewed the order passed by the adjudica .....

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enrichment. Aggrieved from the said orders, the appellants are before me. 3. Ld. Counsel for the appellant submits that as the price of service rendered on account of works contract is inclusive of service tax, therefore, whatever rate of service tax .....

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e, the excess amount is to be refunded to them as the same is not the service tax and therefore the provisions of Section 11B of the Act are not applicable. He further submits that as it is cum tax price, therefore bar of unjust enrichment is not app .....

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to the unjust enrichment it is his submission that as appellant collected the said amount from the service receipient, therefore, have not produced any documentary evidence, therefore, bar of unjust enrichment is applicable. 5. Heard both the parties .....

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n provided. Therefore, whatever service tax is to be paid by the appellant to the department same is to be borne by the appellant for example if service tax rate of zero or it is 10% or 20% whatever tax, the same is payable same is payable by the app .....

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