https://www.taxtmi.com/caselaws?id=31093 The Tribunal rejected the appeal and affirmed the decision to credit the refund amount to the Consumer Welfare Fund due to unjust enrichment. The appellant's claim for a service tax refund on "Survey and mapping" services was denied as the contract with M/s. GAIL included all taxes and duties, indicating that the service tax was likely factored into the total contract price. Despite relying on precedent decisions and providing a Chartered Accountant's certificate, the appellant failed to conclusively prove that the service tax amount was not recovered from their clients. The burden of proof remained with the appellant, leading to the dismissal of the appeal. en-us Tue, 29 Jul 2008 00:00:00 +0530 Tue, 29 Apr 2014 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31093 The Tribunal rejected the appeal and affirmed the decision to credit the refund amount to the Consumer Welfare Fund due to unjust enrichment. The appellant's claim for a service tax refund on "Survey and mapping" services was denied as the contract with M/s. GAIL included all taxes and duties, indicating that the service tax was likely factored into the total contract price. Despite relying on precedent decisions and providing a Chartered Accountant's certificate, the appellant failed to conclusively prove that the service tax amount was not recovered from their clients. The burden of proof remained with the appellant, leading to the dismissal of the appeal. Case-Laws Service Tax Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31093