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TMI Blog2017 (12) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... y has not been passed on to the service provider or to anyone else and he has borne the element of service tax himself - these cases needs to be remanded back to the original authority with a direction that the appellant will produce the Chartered Accountant Certificate to rule out the unjust enrichment - appeal allowed by way of remand. - ST/21272/2015-SM, ST/21274-21276/2015-SM - 22748-22751/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he hotel business is being carried out in the premises belonging to North West Karnataka Road Transport Corporation (NWKRTC), which is held on lease basis under an agreement. The said authority has been collecting certain amount towards service tax over and above the agreed upon rent amount purportedly under the category of renting of immovable property falling under Section 65(105)(zzzz) of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant was not liable to pay service tax on the impugned services and the amount collected from the claimant by the service provider is refundable. However, the learned Commissioner (A) has ordered for transfer of amount to the Consumer Welfare Fund instead of granting cash refund. Aggrieved by the said order, appellants have filed the present appeal. 3. Heard both the parties and perused the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the claimant has not produced disclaimer certificate from the service provider. He also submitted that the impugned order has been passed on the basis of assumption and presumption; however, he is ready to produce the Chartered Accountant certificate to the effect that incidence of duty has not been passed on to the service provider or to anyone else and he has borne the element of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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