TMI Blog2019 (8) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The fact remains that the service tax for the period in question was deposited by the petitioner but after realizing it from its customers. This fact is not disputed. It is also not in dispute that no refund application was filed by these customers. There is no infirmity in the opinion recorded by the statutory authority to hold that if the burden of the service tax has been shif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner under the provisions of Finance Act, 1994 (hereinafter referred to as the Act ) has been rejected on merits as well as on grounds that the burden has been shifted by the petitioner on the customers i.e the service recipient. The Assistant Commissioner has relied upon the Constitution Bench judgment of the Supreme Court rendered in the case of Mafatlal Industries versus Union of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question was deposited by the petitioner but after realizing it from its customers. This fact is not disputed. It is also not in dispute that no refund application was filed by these customers. In such circumstances noted, we find no infirmity in the opinion recorded by the statutory authority to hold that if the burden of the service tax has been shifted on the customers in vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
