9911796707
TMI Blog2009 (3) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... their written submissions stated that by Board’s Circular dated 29-1-2009, it is clarified that no tax is leviable on them. We have noticed that the refund was also rejected on the ground of unjust enrichment as the appellant failed to produce any evidence that the incidence of duty has not been passed on to any other person. In the written submissions, it is contended by the appellant that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. DR on behalf of the Revenue and perused the records. The appellants are engaged in constructing residential houses/flats on his own by engaging constructors. In their written submissions, it is contended that they have applied for registration under protest on 2-6-2006. They have paid the Service Tax on 14-6-2006 at the instance of the officers for the period 1-4-2005 to 30-6-2006. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount was paid by them and it was not recovered from the customers. In support of their contention, they placed audited financial statement for financial year 2006-2007, where it was indicated that the amount was not recovered from any customer. 5. In view of the above discussion, we find that the matter is required to be examined on merit as well as on unjust enrichment on the basis of Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
