9911796707
TMI Blog2016 (3) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... iduals and corporates - Claimed exemption under notification no. 24/2004-ST dated 10.09.2004 - the value of service remained the same in all the three periods namely before it paid service tax during the period when it paid service tax and after that when it stopped paying service tax. This fact certainly provides a lot of gravitas to the appellant's claim that the burden was not passed on to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led against the order in Appeal dated 17.07.2009 which upheld the rejection of the refund claim of ₹ 12,44,002/- of the appellant on the ground that the appellant failed to establish that the burden of service tax was not passed on to the service recipient and therefore, it was hit by doctrine of unjust enrichment. 2. The appellant is engaged in imparting training courses in foreign languag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces remaining the same during the periods the appellant did not pay Service tax and the period when it paid service tax is not sufficient evidence to establish that the burden was necessarily not passed on to the service recipients. 5. We have considered the contentions of both the sides. 6. At the outset we may mention that the fact that the value of service remaining the same even when the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim that the burden was not passed on to the customers. Then there is a certificate of Chartered Accountant certifying that the burden of tax was not passed on the service recipient. Further, the invoices did not show the component of service tax at all. All these factors put together constitute sufficient weight of evidence in the given facts and circumstances to infer that the appellant has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
