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TMI Blog2019 (3) TMI 1725X X X X Extracts X X X X X X X X Extracts X X X X ..... Power for the work of M/s. Agrimass Chemicals Ltd., initially appellant shall pay salary and other expenses to its employees and thereafter they shall receive the reimbursement of salary + other expenses for service, including the service tax payable, from the second party. Accordingly, the appellant registered with the Service Tax Department for services being immovable property, 'Manpower Recruitment Agency Service' provided manpower to M/s. Agrimass Chemicals Ltd. and thereafter they raised a Bill No. 11, dated 23-2-2013 for Rs. 91,63,855/- (inclusive of service tax of Rs. 10,08,057/-). The appellant also deposited service tax amounting to Rs. 10,08,057/- leviable on the said taxable value vide Challan Nos. 53753 & 53063 both dated 5-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the period of supply of manpower on the invoice for which it was issued as also there was no noting or remark on the bill regarding revision of bill in respect of amount or date. The Adjudicating Authority vide Order-in-Original dated 16th February, 2015 rejected the refund claim, observing that there was no note or remark was made on the bill regarding revision of bill in respect of amount and no date of revision was recorded on the bill. Being aggrieved, the appellant preferred appeal before the Learned Commissioner (Appeals) who vide the impugned order has been pleased to reject the appeal. Further, the Learned Commissioner (Appeals) has held that unjust-enrichment was also attracted under the fact of this case. Being aggrieved, ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax of Rs. 6,21,354/- which has neither being charged nor been received from service recipient- M/s. Agrimass Chemicals Ltd. It is further certified that the said amount of Rs. 6,31,354/- have been shown, as recoverable/receivable from the Revenue Department in their balance sheet. Accordingly, the learned Counsel prays for allowing the appeal, with consequential benefits. 4. Learned A.R. for Revenue relies on the impugned order. 5. Having considered the rival contentions, I find that the refund claim has been rejected arbitrarily and there being no adverse material on record or any finding of any mis-statement. I find that it is clear cut case of clerical mistake on the part of appellant while issuing their second/revised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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