9911796707
TMI Blog2018 (7) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no tax liability - unjust enrichment. Held that:- The Larger Bench of the Tribunal in the case of Veer Overseas [2018 (4) TMI 910 - CESTAT CHANDIGARH] has been held that the time limits prescribed under Section 11B will govern all refund claims of Service Tax - refund rightly denied. Unjust enrichment - Held that:- Perusal of some of the sample tickets/ booking confirmations indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... renting of passenger buses on fixed routes, under the stage carriage permit issued by the Road Transport Authorities. Under the mistaken belief that the activity was liable for payment of Service Tax, they paid certain amounts by way of Service Tax, even though no Service Tax was charged and collected in the tickets issued to the passengers. Upon realizing their mistake, the appellant filed refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the Tribunal in case of Monnet International Ltd. 2017 (3) GSTL 380 (Tri.-Del). 4. On the ground of unjust enrichment, he submitted that the appellant has never charged or collected Service Tax from the passengers at the time of issue of tickets. In support of such contentions he submitted the following documents:- i. The copies of the sample tickets/ booking confirmation indicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with stage carriage permit. Such activity is not liable to payment of Service Tax. Consequently, they have field refund claims. A part of the refund claims have been rejected on the ground of time bar, since the claims have been filed beyond the time limit prescribed under Section 11B. In this connection the appellant has prayed that the time limit under Section 11B will not be applicable since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicates that no Service Tax has been recovered along with fare. This fact has also been categorically certified by the Chartered Accountant after perusal of the books of accounts of the appellant for the relevant period. As such we are of the view that the rejection of refund on this ground is not justified. Consequently, we set aside this portion of the impugned order and allow the refund of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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