2015 (8) TMI 64

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....y the appellant after the proceedings started but were not shown in the current Assets or Loans/ Advances or receivable in the balance sheets but were shown as expenditure in the books of account. 2. Sh. Dhaval Shah (Advocate) appearing on behalf of the appellant argued that the service tax paid by the appellant was not collected from the customers in the invoices and therefore, unjust-enrichment will not be applicable. Learned Advocate relied upon the following case laws- (i) Ranade and Company vs. CST Ahemdabad - [2013 (32) STR 613 (Tri Ahmd.)] (ii) Sunbeam Auto Limited vs. CCE Delhi-III - [2005 (185) ELT 297 (Tri-Del)] (iii) Plas Pack Industries vs. CC and CE, Ahemdabad - [2004 (167) CLT 422 (Tri- Ahmd.)] (iv) CCE and Cust....

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....and Co vs. Commissioner of Service Tax, Ahmedabad (supra), that the facts of this case and the opinion given by this bench are as follows:- 1. Appellant is a firm of chartered accountants and are providing services under the category of practising Chartered Accountant. The appellant filed a refund claim of Service Tax paid for Rs. 21,102/-. The refund claim was filed consequent to dropping of show cause notice raising a demand against the appellant taking a view that Service Tax is liable to be paid on auditing services rendered by the firm. The refund claim has been rejected on the ground of unjust enrichment. 2. Heard both the sides. Even though several decisions were cited by both the sides relating to admissibility or otherwise of....