2020 (1) TMI 181

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..... d the service tax from their customers - It is settled law that once the appellant has passed on the burden of Service Tax paid to their customers, the amount of tax paid even erroneously cannot be refunded to them. There is no provision in law for transferring the amount, from the account of on registered tax payer to the account of another tax payer from whom said amount of tax was actually due. Even otherwise the amount, which had been paid by the appellants as tax which was not due from them but has been collected by them from customers, will have to be credited to the Consumer Welfare as per Section 11B, and cannot be retained as Service Tax in Consolidated Fund. The request made by the appellant for adjusting this amount paid by .....

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..... Appellants had filed a refund claim for ₹ 29,48,443/-, paid as service tax on 15.01.2016. They have preferred this refund claim on the ground that they have paid this amount towards service tax erroneously as the same was to be paid by the developer M/s M. Construction Co and Associates as per the CBEC Circular issued vide F No 354/311/2015-TRU dated 20.01.2016. 2.2 The refund claim filed by the appellants was rejected by the Deputy Commissioner (Refunds) Service Tax-VI, Mumbai. 2.3 Against the order of Deputy Commissioner appellants preferred a appeal before Commissioner (Appeal), which was rejected as per impugned order in para 1, supra. 2.4. Aggrieved Appellants have filed this appeal. .....

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..... ce tax paid by them from their customer, the fact not disputed by the appellants at anytime. During the course of hearing of appeal, to the specific query made by bench, learned counsel replied and affirmed that they have collected the service tax from their customers. It is settled law that once the appellant has passed on the burden of Service Tax paid to their customers, the amount of tax paid even erroneously cannot be refunded to them. [Mafatalal Industries [1997 (89) ELT 247 (SC)]. 4.3 I also find that there is no provision in law for transferring the amount, from the account of on registered tax payer to the account of another tax payer from whom said amount of tax was actually due. Even otherwise the amount, which had .....

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