2014 (10) TMI 563

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..... make any effect on the contracted value, is not being disputed by the Revenue. If that be so, it has to be held that the tax variation, being not a part of the contracted value, would not result in any unjust enrichment of the assessee - Decided against Revenue. - ST/205/2009-ST(SM) - Final Order No. A/50229/2014-SM(BR) - Dated:- 22-1-2014 - Ms. Archana Wadhwa, Member (J) Shri B.B. Sharma, .....

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..... t. I find that it is on record that the as per terms of the contract the taxable value was inclusive of all taxes and therefore the appellants had to bear all the taxes including Service Tax and they had borne the Service Tax liability without charging the same from M/s. ITDC. It has already been held in catena of judgments that the refund is not hit by doctrine of unjust enrichment where contract .....

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