9911796707
TMI Blog2012 (11) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... - In this case, the appellant provided the service of "Management Consultancy Service" to M/s. Usha International Ltd. and during the year 2008-09, he received an amount of Rs. 20 lakhs. Under the impression that he had to pay service tax, he made a remittance of Rs. 2,13,360/- on 26-3-2009. But before filing the return, he realized that he was eligible for the exemption for the small service pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exemption. So it could not have been changed later. Further no option was given by the appellant in writing either to avail or not to avail the exemption. (ii) Revenue also argues that there is unjust enrichment involved in such refund because the burden to prove that the incidence has not been passed on is on the appellant and the appellant has not discharged such burden. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The Counsel for the appellant further submits that at the time of filing the return itself, he had claimed that he was availing small scale exemption. The fact that he did not make any payment for the first half year also shows that he was availing the exemption. He did not get registered either. This also shows that he was availing exemption for small scale service provider. Further No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eated as deposit, there are decisions of Courts that principle of unjust enrichment will apply to deposits made also. It is the argument of Revenue that when tax is paid, the Appellant's realization is lower than the cum tax value which he actually gets from M/s. Usha International Ltd. When the amount is now refunded to him, it amounts to higher realization for him and therefore, there is clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rictly not a refund of service tax paid. The case laws relating to pre-deposit are in the context where the deposits were made towards duty liability at least provisionally determined in pursuance of adjudication order. In the present case, neither tax has been passed on as tax nor the amount has been shown in return as paid towards tax. What has happened is only remittance of a higher amount to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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