2011 (1) TMI 91

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....khar, JDR   Per : M. V. RAVINDRAN   This appeal is filed against the Order-in-Appeal No. 312/2008 dated 24.11.2008, passed by the Commissioner of Central Excise (Appeals-II),Bangalore.   2. None appeared on behalf of the appellant despite notice for hearing. However, I find from the record that the appellant by letter dated08/04/2010had requested the Bench to decide the mat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Commissioner (Appeals). The Commissioner (Appeals) concurred with the findings of the adjudicating authority as the appellant has not passed on the burden of unjust enrichment to its clients abroad. In the grounds of appeal, the appellant has reiterated that the services for which they paid service tax on reverse charge mechanism is totally performed outsideIndia. It is the submission that Rul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... It is observed that the appellants have paid service tax of Rs. 2,06,367/- on the grounds stated above, I find that the argument of the appellants are not correct and within the ambit of law inasmuch as the appellants have registered themselves under service tax and appeared to have collected the service tax from a service provider abroad and paid the same to the department, hence the doctrine of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....much as the refund does not related to service tax collected on the service which is not leviable and did not relate to service tax at all only. The instant issue involved service tax and which is included in the gross amount charged. I find no infirmity in the original order.   It can be seen from the above reproduced findings that despite given a chance, the appellants have not produced ....