2017 (9) TMI 933

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..... ayable by the appellant, therefore, question of recovery of service tax from MP Government does not arise - the bar of unjust enrichment is not applicable to the facts of this case - appellant is entitled for refund claim - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.1012 of 2011 - 56357/2017 - Dated:- 29-8-2017 - Shri Ashok Jindal, Member (Judicial) None, for .....

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..... greement between the appellant and Madhya Pradesh government there was fixed price and if any service tax is payable, that shall be borne by the appellant. On the premise that activity of providing mobile health van is covered under rent-a-cab service, the appellant paid Service Tax thereon but on receipt of letter from the Asstt. Central Excise and Service Tax Division, Bhopal that service provid .....

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..... n and as per the agreement price was cum service tax price. As no service tax is payable by the appellant, therefore, question of recovery of service tax from MP Government does not arise. In the circumstances, bar of unjust enrichment is not applicable to the facts of this case. Therefore, the appellant is entitled for refund claim. 7. With these observations, impugned order is set aside. Appe .....

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