2006 (1) TMI 44

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..... t service tax but mere collection of amount. - Appeal No. E/2823/2004 - Final Order No. A/435/2007-WZB/C-IV/(SMB) - Dated:- 24-1-2006 - [Order per] - Heard the ld. DR. 2. The respondents are called absent, despite notice. 3. The respondents are engaged in providing "Consulting Engineer" and "Management Consultancy" services. They have filed the refund claim on 4-1-2003 for an amount of .....

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..... ssessee had already passed on the incidence of their services tax and the claim is hit by the principle of unjust enrichment. 4. The contention of the respondent is that the amount which they have received from the customers is towards sales commission. That the observations of the Commissioner (A) that the respondents have paid Service tax on sales commission is based on assumption/presumptio .....

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