2015 (8) TMI 64

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..... on record that the service tax paid has been shown on the invoices as collected from the service recipients - Decided in favour of assessee.
H K Thakur, Member (T),J. For the Appellant : Shri Dhaval K Shah, Adv. For the Respondent : Shri S K Shukla, AR ORDER Per: H K Thakur: This appeal has been filed by the appellant with respect to OIA No. 220/2013 (STC)/SKS/ Commr (A)/Ahmedabad dated 18.10.2013/21.10.2013 passed by Commissioner (Appeals), Ahmedabad. The issue involved in the present proceedings is whether the doctrine of unjust-enrichment will be applicable to an amount which was paid by the appellant after the proceedings started but were not shown in the current Assets or Loans/ Advances or receivable in the balance sheets but .....

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..... ceivables in the books of account. Both sides have relied upon case lows in their favour. It is observed from the case Law Keilin Fie Pvt Limited vs. CCE, Pune-I (supra) that the same was delivered with respect to services which were used in the manufactures of excisable goods and were debited in the Profit and Loss account. But in the present case, the issue is payment of service tax after initiation of proceedings against the appellant. Therefore, the case laws relied upon by the revenue is not applicable to the facts in hand. 4.1. It is also observed from the case law of Ranade and Co vs. Commissioner of Service Tax, Ahmedabad (supra), that the facts of this case and the opinion given by this bench are as follows:- 1. Appellant is a fi .....

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..... Service Tax was collected. This itself in my opinion would be sufficient to show that the appellant had not collected the amount from the customers. Original adjudicating authority took the view that 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 appellants have not shown it as a receivable amount. However, the appellant relied upon the decision of the Tribunal in the case of Sunbeam Auto Ltd. - 2005 (1 .....

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