2003 (5) TMI 1 - AT - Service Tax

Summary

Issues involved: Appeal against demand of Service tax under the provisions of Finance Act, 1994.

Summary:
The appellant contended that no Service tax is payable on transportation charges due to legislative amendments. Separate agreements were in place for different services, and separate bills were issued. The Commissioner (Appeals) analyzed the matter and concluded that Service Tax should only be levied on the remuneration received for services provided, not on transportation charges. The Department justified the demand but also raised the issue of Unjust Enrichment regarding the refund claim.

After considering arguments from both sides and reviewing the Commissioner (Appeals) order, the Tribunal found no justification for levying service tax on transportation charges. The appellant was deemed entitled to a refund. The issue of Unjust Enrichment was referred back to the adjudicating authority for further examination. The appeals were disposed of accordingly.