2015 (5) TMI 776

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....o foreign network operator by way of providing international roaming facility to the subscriber of the foreign network during the visit to India. The said service was exempted vide Notification No.36/2007-ST dated 15.6.2007 retrospectively from 1.7.1994 to till 14.1.2007. The Commissioner (Appeals) confirmed the order of the adjudicating authority rejecting refund claim on the ground that the documents had not been produced to show that the amount charged to the foreign network operator was as per agreement and also to show that no service tax was charged. According to the Commissioner (Appeals), the adjudicating authority had rejected the refund claim on the basis that the appellant failed to provide the details of payment of service tax o....

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....ant has failed to provide the details of payment of service tax on the services provided to international inbound roamers. Learned Counsel stated that above letter of Superintendent has not been supplied to them. She argued that the allegation in the show cause notice was based on unjust enrichment whereas the findings of the adjudicating authority and the Commissioner (Appeals) are based on failure to provide certain details. 5. Learned AR for the department reiterates the findings of the Commissioner (Appeals). 6. We have considered the submissions of both sides. 7. At the outset, we find that the Tribunal in the case of Vodafone Cellular Ltd. vs. CCE, Pune-III-2014 (34) STR 890 (Tri.-Mum.)  has held that the principle of unjust e....