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TMI Blog2018 (3) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanjay Jain, DR - for the Respondent ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant was registered with the Service Tax Department for providing taxable service under the category of Management Consultant Service. During the disputed period i.e. April 2004 to September 2004 the appellant had provided such services to M/s ITC Ltd and M/s. Ansal Hotels Ltd. and deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate appearing for the appellant submitted that service receivers M/s. ITC Ltd. & Ansal Hotels Ltd. since have amalgamated with the appellant company w.e.f 01.04.2004, those entities cannot be termed as separate person for the purpose of payment of Service Tax by the appellant. Thus, he submitted that in absence any tax liability, the doctrine of unjust enrichment is not applicable and instead o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, on the ground that the appellant has charged such amount in question to the profit and loss Account. Since, the amount paid towards Service Tax was debited as expense in the books of accounts, a clear inference has to be drawn that the appellant had collected the same either directly or indirectly from its customers. Further, we also find that the Service Tax amount in question had not been sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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