TaxTMI 
TaxTMI 
2006 (2) TMI 16
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....wed the refund claim of the respondent. 2. The relevant facts that arise for consideration are that the respondent is a proprietorship concern and has been providing Hire-Purchase Services. He obtained service tax registration and under the mistaken impression that he re quires to pay the service tax under the category of bank and other financial services, he paid the service tax for the period J....
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....ith the Government. He submits that the respondent did not produce any proof or evidence regarding non-collection of this amount from their customers. He relies upon the decision of the Hon'ble Supreme Court in the case of SRF Ltd. v. ACCE, Trichy, as reperted at 2001 (134) E.L.T. 324 (S.C.). 4. Learned Advocate appearing for the respondents submits that the I service tax paid by them is absolute....
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....nking and financial services and has paid service tax for the period July, 2001 to June, 2002. The Board vide its letter dated 9-7-2001 at Para 11.1 has clarified that no service tax is applicable on proprietorship firms rendering hire-purchase activities. In view of this clarification issued by the Board it is very clear that the respondent is not liable to pay any service tax a....
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....s." In the case before me the respondent has produced before the authorities the contract of hire purchase entered by them with their customers. From the mere perusal of the said contract it seems that there is no element in this contract which indicates that the respondent has passed on the incidence of service tax to his customers. But in the interest of justice since the Order-in-Original is si....