2022 (1) TMI 1176

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....d the following services during the period 2007 - 08 to 2009 - 10:- (i) Shifting of overhead cables/wires for the reason such as widening/renovation of roads. (ii) Laying of cables under or alongside road. (iii) Laying of electrical cables between grids/sub-stations /transformer station, en-route (iv) Installation of street lights, traffic lights, or other electrical and electronic appliances/devices or providing electric connection to them etc. 4. The appellant is registered with the Service Tax Department. The appellant filed refund claim for Rs. 31,50,587/- on 25.05.2011. It is submitted by the appellants that as per Board's Circular No. 123/5/2010 -TRU dt.24.05.2010, the work undertaken by them for....

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....ollect any service tax from the service recipient. Hence, question of unjust enrichment does not arise. 6. The claim of refund was rejected by the Assistant Commissioner observing that the appellant were registered with the Department and was aware that they are required to deposit service tax on the taxable services. The appellant have issued invoices/bill inclusive of service tax in respect of services rendered by them. Out of such payment received they have deposited the service tax portion in the government exchequer. The appellant was aware of the liability and also declared the same in their ST 3 returns filed with the Department. Therefore the amount deposited is tax amount and not just any amount deposited. It was further held th....