2014 (10) TMI 30

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....for educational purposes for the institutions, namely, Sarvasiddhananta Education Society and Late Yashodabai Gudadhe Shikshan Sanstha. The agreement for the construction entered into between the parties is silent as regarding the applicability of service tax. In the oral discussion, between the parties as stated by the appellant, these institutions denied their liability and claimed that the construction done by the appellant for educational institution are exempted from service tax. However, neither the said institution nor the appellant could produce or lay hand on the relevant circular which provided for exemption for such activity-construction for educational institutions. Further the case of the appellant is that they have not charged....

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....rns, copies of bills raised in respect of the Educational institutions, copies of agreement, duplicate copy of refund application showing acknowledgement of filing, copies of acknowledgement in support of claim of composition option, etc. Further, stating that all original copies of documents were already furnished earlier. It is further stated by the appellant that the amount of refund was rightly claimed as the same was paid under misconception, the appellant was in doubt regarding the liability of tax and the position became clear and on 1-4-2009. Accordingly filed correct return and also filed refund claim in time before the Revenue. As per the order-in-original refund have been denied on the ground of unjust enrichment only observing t....

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.... as it is evident from their affidavit or record as well as the copies of the bills filed before this Tribunal. Further tax was not applicable. There cannot be a presumption in the absence of specific mention in the bill or the contract, the same have been collected or passed on to the service receivers. Further, the Revenue has not produced any findings to show that the appellant has passed on the burden of tax to the service receivers. Further, certificate of Chartered Accountant also supports the contention of the appellant which is dated 1-4-2009, which was before the lower authorities and nowhere mentioned why the said authorities have disagreed with the said certificate. 4. The ld. DR relies on the orders of the lower court as w....