9911796707
TMI Blog2011 (9) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... shok Jindal: The appellant has filed this appeal against the impugned order denying the refund claim filed by them on 13/05/2006. The brief facts of the case are that during the period from August, 2002 to August, 2004 the appellant availed services from their foreign service provider of technical know-how and paid the service tax on the basis of reverse charge mechanism as service recipient of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order No. A/150-151/WZB/2007/CSTB/C-I dated 22/02/2007 has held that the services availed by the appellant are not taxable service during the impugned period. Therefore, the impugned order denying the refund claim is not sustainable. He further submitted that as the services provided by the foreign supplier are held to be not a taxable service, therefore, the question of payment of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unjust enrichment is applicable to the facts of this case or not? This issue has not been dealt with by the authorities below at all. Therefore, the matter needs examination at the end of the adjudicating authority. Accordingly, by setting aside the impugned order, the matter is sent back to the original adjudicating authority to look into the issue of doctrine of unjust enrichment and pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
