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TMI Blog2025 (1) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... d to pass the bar of unjust engagement - HELD THAT:- As it is evident from the record that service recipient has not remitted any Service Tax towards the services rendered by the appellant. In that circumstances the appellant has passed the bar of unjust engagement, therefore, bar of unjust engagement is not applicable to the facts of this case. Larger Bench of this Tribunal in the case of M/S VIA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the case are that the appellant is a provider of various services namely operational and maintenance services and the appellant has provided services to Railways on which, no service tax was payable but inadvertently initially the appellant paid service tax and the service recipient intimated that they are not liable to pay service tax on their services. Therefore, the service tax paid by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice recipient has not paid service tax to the appellant as the service provided by the appellant are not liable to pay Service Tax as the service provided by the appellant to the service recipient are exempt from payment of service tax and the appellant has paid service tax inadvertently. 6. In that circumstances, the only issue arises whether the appellant has passed the bar of unjust engagement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the same is related with the cases of Customs. In that circumstances I hold that decision of ITC Ltd. is not applicable to the facts of the case. 9. In that circumstances, the appellant is entitled to claim the refunds. 10. In view of this, I set aside the impugned orders and allow the appeals with consequential relief, if any. (Dictated and pronounced in the open court) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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