TaxTMI 
TaxTMI 
2012 (9) TMI 272
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.... passed rejecting the refund claims filed by the appellants, since the issue involved is same in both the cases and period involved is also same, both the appeals are taken together and a common order is being passed. 2. Appellant had received certain amounts in April 2006 for providing services and since the eligibility or otherwise for the year 2005-06 was in dispute, the appellant felt that it....
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....ar in which the payment has been made; the payment was made under protest and when the bills were raised in April 2006, the amount had not been collected ; service tax was paid by them since they had felt that in the event of issue being decided against them, they would be risking the liability to pay interest and penalty and there was no question of collecting from any of their customers; the app....
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....rotest. Further, I also found from the Chartered Accountant's certificate that the certificate clearly says that the incidence of the said service tax had not been passed on by them to any other person and it was not recovered from the clients. Further, on a specific query from the Bench, learned Chartered Accountant submitted that the accounts in this case were not audited and therefore, the ques....