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TMI Blog2009 (11) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... wspaper. Subsequently, the assessee filed a refund claim. The adjudicating authority rejected the refund claim of the assessee on plea of unjust enrichment on ground that the tax collected from clients was not refunded. The Commissioner (Appeals) held that the service provided by the assessee was not advertising agency’s service, the assessee was eligible for refund claim. Held that- it is well settled that service tax is payable only on the actual amount received by the service provider. Therefore the Commissioner (Appeals) was justified in deciding the issue in favour of assessee. Therefore, the appeal filed by the revenue deserved to be rejected and the appeal filed by the assessee was to be allowed. - ST/151 AND 116 OF 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss auxiliary service. Purnima is engaged only booking of space or time. Whenever a request is received, Purnima simply books the space in the newspaper or books the time in the media and thereafter collects the amount paid to the media or newspaper. For this service provided to the client, service charge is collected by them. In fact Purnima gets a discount from the media/newspaper and they pass on a portion of the discount to the clients and retain balance which is their remuneration for the service provided by them. The revenue is in appeal against the decision of the Commissioner that the service provided by the appellant is not an advertising agency service. According to the Revenue, the scope of the service extends not only to any serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In para 6.1 of the clarification, it has been stated it is important to note that any amount of service tax paid in excess of the actual liability is refundable only if it is proved that the claimant of refund had already refunded such amount to the person from whom it was received or had not collected at all. It is not the finding of the lower authorities that appellants have not refunded the amount. The issue of credit note/debit note is a standard practice and accepted practice in accounting terminology for deciding liability or claim for refund. In such a situation issue of credit note would be sufficient. Unless there is a clear finding that the amount has not been refunded by Purnima to the clients, unjust enrichment clause cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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