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TMI Blog2018 (8) TMI 1858X X X X Extracts X X X X X X X X Extracts X X X X ..... as payable under reverse charge mechanism in respect of services received from overseas - HELD THAT:- E ven though the service tax was paid under reverse charge mechanism, there is no escape from the provision of Section 11B wherein the test of unjust-enrichment is necessary before sanction of refund. Therefore the provisions of unjust-enrichment is applicable. As regards the fact whether incid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Amit Kumar Mishra, Deputy Commissioner (AR) ORDER Per : Ramesh Nair The appellant have paid service tax on the sales commission paid to the foreign service provider for the period July 2004 to September 2006 under reverse charge mechanism. Thereafter, when they realize that service tax is not payable, they filed refund claim. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assing of incidence of service tax does not establish and hence, unjust-enrichment is not applicable. Alternatively, he submits that the appellant, right from the beginning, taking stand that provisions of unjust-enrichment is not applicable therefore, the books of accounts were neither submitted nor verified by the department. Therefore, he prays that an opportunity may be given to produce the bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable. As regards the fact whether incidence of refund amount has been passed on or otherwise, the ld. Counsel submits that they have not produced the books of accounts to prove that there is no unjust-enrichment. Therefore, in the interest of justice, we grant an opportunity to the appellant to produce their books of accounts to the original adjudicating authority who shall, after verificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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