2010 (8) TMI 247

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....sp;  Shri Arun Kumar Agarwal, C.A., for the Appellant. Shri R.K. Chakraborty, SDR, for the Respondent. [Order]. - Heard both sides. The appellant filed this appeal against the impugned order whereby refund claim of the appellant was rejected on the ground that the appellant failed to prove that the burden of duty has not been passed on. 2. The contention of the appellants is ....

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....s applicable to the service tax also, the presumption is that every person who has paid the duty/tax, unless contrary is proved by him be deemed to have passed on whole incident of tax to the customer. In the present case, the appellants failed to show that they have collected the service tax at the rate of 10.2% from their customers. The consolidated invoice has been issued which includes service....