TMI Blog2021 (3) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... ed has not been passed on directly or indirectly to any other person and the said amount of tax claim as refund was actually paid by the service provider. The appellant has proved that the incidence of service tax has not been passed on to anyone - the denial of refund for the period prior to 31/03/2015 is not sustainable in law - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 20355 of 2020 - Final Order No. 20085/2021 - Dated:- 23-3-2021 - SHRI S.S GARG, JUDICIAL MEMBER For the Appellant : CA. HEMANTH JAYARAJAN Associates [CA] For the Respondent : Smt. C.V. Savitha, Superintendent(AR) ORDER The present appeal is directed against the impugned order dt. 13/07/2020 passed by the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been passed without properly appreciating the facts and the law and the documentary evidence on records. He further submitted that the taxability of foreman commission was considered by the Delhi High Court in the case of Delhi Chit Fund Association Vs. UOI [2013(30) STR 347 (Del.)] and it was held that in a chit business, the subscription is tendered in any one of the money forms and the service rendered by the foreman of the chit business for which a separate consideration is charged is out of the clutches of the service definition; hence there cannot be any levy of service tax on the footing that service of a foreman of a chit business constitute taxable service. He further submitted that the Board s circular dt. 28/02/2015 referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax on foreman commission was introduced in the Finance Act, 2015 and there was no liability for payment of service tax on foreman commission till 31/03/2015. Further I find that the matter has been settled by the Apex Court which has been admitted by both the authorities below but the only ground on which refund has been denied is that the appellant has not produced books of accounts to show that the service tax has not been passed on to its customers. Further I find that the appellant has produced Chartered Accountant certificate even before the authorities below but the learned Commissioner(Appeals) rejected the same without any legal basis. The certificate issues by the Chartered Accountant certifies that the incidence of se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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