2016 (3) TMI 622

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.... Advocate For the Respondent : Shri K. Poddar, DR ORDER PER R.K. SINGH: Appeal is filed against the order in Appeal dated 17.07.2009 which upheld the rejection of the refund claim of Rs. 12,44,002/- of the appellant on the ground that the appellant failed to establish that the burden of service tax was not passed on to the service recipient and therefore, it was hit by doctrine of unju....

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....DR on the other hand, supported the impugned order adding that the fact that the amount charged for rendering the services remaining the same during the periods the appellant did not pay Service tax and the period when it paid service tax is not sufficient evidence to establish that the burden was necessarily not passed on to the service recipients. 5. We have considered the contentions of both....

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....e tax and after that when it stopped paying service tax. This fact certainly provides a lot of gravitas to the appellants claim that the burden was not passed on to the customers. Then there is a certificate of Chartered Accountant certifying that the burden of tax was not passed on the service recipient. Further, the invoices did not show the component of service tax at all. All these factors pu....