2010 (10) TMI 146

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....ri J.C. Patel, Advocate, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Appellant is engaged in providing taxable services "Transportation of goods through Pipelines" as well as "Leased Circuit Services". The appellants were engaged in Gas Compression of petroleum and the same is supplied through pipelines at various locations a....

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.... the appellant was not eligible for the refund on the ground of unjust-enrichment and accordingly, has set-aside the order of the original adjudicating authority sanctioning the refund. 2. Learned advocate on behalf of the appellants submitted that Tribunal has been taking a consistent stand that service tax collected and erroneously paid no liability and returned to clients by way of cred....

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....view that in service tax matters it is easy to identify the service provider and clients and also to decide as to who borne the tax incidence. Further, we also take note of the fact that in the light of the excise duty, service tax is payable only after the amount has been received from the service receiver. There is a substantial difference between procedure for collection of service tax and remi....