2015 (11) TMI 620

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..... case of Hardesh Ores Pvt. Ltd. (2015 (9) TMI 993 - CESTAT MUMBAI), this bench has held once service tax liability is worked back and discharged, it would be that amount of tax is being recovered by the appellant and principles of unjust enrichment gets attracted (I was one of the member of the said bench). According I hold that question of unjust enrichment is not satisfactorily explained by the a .....

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..... liability from the amount shown as received towards the services rendered. 4. Learned Chartered Accountant would submits that the appellant had discharged the service tax liability calculated the amount of service tax liability and has paid the same from his pocket; category of tours that the retrospective amendment given to the exemption for tour operator is applicable and no tax liability ne .....

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..... harged, it would be that amount of tax is being recovered by the appellant and principles of unjust enrichment gets attracted (I was one of the member of the said bench). According I hold that question of unjust enrichment is not satisfactorily explained by the appellant and it has to be held that they have passed on the incidence of tax liability. In view of the facts and circumstances of this ca .....

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