2012 (6) TMI 190

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..... service tax separately and paying the same to the department. Where the appellant felt that the service was not liable to service tax, no service tax was collected. This itself is sufficient to show that the appellant had not collected the amount from the customers. Further, appellant has rightly shown it as an expenditure since the amount was not collected from the customers. Therefore, appellan .....

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..... gh several decisions were cited by both the sides relating to admissibility or otherwise of the refund claim on grounds such as the amount is not a duty but only a deposit; the amount was shown as expenditure in the balance sheet and whether such showing would amount to collection of the same from the customers or not and whether service tax was to be shown in the invoice or not etc. I feel that i .....

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..... t service tax should have been shown as nil which in my opinion was not required. Coming to the fact that the amount was shown as expenditure in the balance sheet after paying the amount to the department, obviously this has to be shown as an expenditure since the amount was not collected from the customers. The only omission that can be used for rejecting the refund claim is the fact that appella .....

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