9911796707
TMI Blog2018 (6) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant are eligible to the refund claim of service tax paid for undertaking the transportation of MOP from vessel to shore. Unjust enrichment - Held that:- The adjudicating authority, after considering the Chartered Accountant’s Certificate, the entries made in their books of account, where under it is shown as receivable and also the letter of M/s IPL that they have not reimbursed the amount of service tax paid to the appellant on the ground that no service tax is payable, indicates that the appellant had not passed the burden of service tax, to their customers now claimed as refund. The order of the adjudicating authority restored - appeal allowed. - ST/10083/2018-SM - A/11002/2018 - Dated:- 23-2-2018 - DR. D.M. MISRA, MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scharged on transportation of cargo from the mother vessel to the shore. He submits that after analyzing the documents/ evidences, the adjudicating authority has correctly allowed the refund of ₹ 6,66,384/- and there is no allegation that the appellant had not provided the said services. It is his contention that after providing the said services, demand note was raised against the service receiver i.e. M/s IPL, who vide letter dated 29.01.2016 communicated that no service tax is required to be paid on the said service, accordingly, refused to pay/ reimburse the service tax amount. Assailing the impugned order, the Ld. Advocate has submitted that even though they have submitted a copy of the agreement/ contract between the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso not in dispute that the appellant had paid the service tax for providing the aforesaid services during the relevant period which is exempted from payment of service tax by virtue of Notification No. 25/2012-ST dated 20.06.2012. The relevant entry of the Notification reads as follows: 20. Services by way of transportation by rail or a vessel from one place in India to another of the following goods (a) petroleum and petroleum products falling under Chapter heading 2710 and 2711 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); (b) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (c) defence or military equipments; (d) postal mail o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
