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TMI Blog2018 (10) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 to December 2007 is clearly to Co-developer M/s RGA Software Systems Pvt. Ltd, this to be approved as Co-developer of SEZ by Ministry of Commerce and Industries. Accordingly, the services provided to approve Co-developer of SEZ was exempted from payment of service tax, hence the service tax paid by the appellant is refundable. Unjust enrichment - Held that:- The appellant have admittedly not recovered the amount of service tax from the service recipient, which is evident from the certificate issued by the service recipient of M/s RGA Software Systems Pvt. Ltd. The adjudicating authority before sanction of the refund claim must verify the balance sheet that whether the amount of refund is shown as receivable on the asset side in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax over and above contract price in the invoice, therefore, plea raised by the appellant that the burden had not been passed on to service recipient is not substantiated. The Ld. Commissioner (Appeals) in the appeal filed by the appellant upheld the rejection of refund claim, however, no findings was given on the issue of unjust enrichment. 2. Sh. Jigar Shah Ld. Counsel with Ms. Priyanka Kalwani appeared for the appellant. He submits that though at the time of providing services i.e. August 2007 to December 2007. Co-developer approval was not available but the same was issued on 28.01.2008 wherein the Codeveloper agreement dated 27.01.2007 formed part of this approval. Therefore, the approval stand validated from the date of agreemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant time. We have per used the approval of Co-developer of M/s RGA Software Systems Pvt. Ltd. The same is scanned below: 5. From the above approval issued on 28.01.2008, but in para 2, the Co-developer agreement dated 27.01.2007 was formed part of the same approval dated 28.01.2008, therefore, the approval become effective retrospectively i.e. from 27.01.2007. In this fact, the services provided during August 2007 to December 2007 is clearly to Co-developer M/s RGA Software Systems Pvt. Ltd, this to be approved as Co-developer of SEZ by Ministry of Commerce and Industries. Accordingly, the services provided to approve Co-developer of SEZ was exempted from payment of service tax, hence the service tax paid by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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