2023 (6) TMI 469

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....2013, appellant filed one application for refund of service tax of Rs.5,94,919/- with the jurisdictional Assistant Commissioner, claiming that they were providing services which were no more taxable as per exemption Notification No.25/2012-ST dated 20.06.2012 and therefore the said amount deposited by them with the exchequer on 05.10.2012 may be refunded. Along with the said application they filed copy of the challan through which service tax was deposited, quarterly return for the period ending September 2012. Through order-in-original dated 24.04.2015, the original authority held that the appellant was not eligible for the said exemption and the refund was hit by doctrine of unjust enrichment. Aggrieved by the said order, appellant prefer....

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....ustments were also made. As a result, no service tax was collected from the service recipient. He has further relied on this Tribunal's decision in the case of Accounts Hub Pvt. Ltd. decided through final order No. A/85378/2023 dated 13.03.2023 and submitted that this Tribunal has held that service tax paid under the provisions of sub-rule (1A) of Rule 6 of Service Tax Rules, 1994 would be at par with the amounts lying in account current which is popularly known as PLA and can be withdrawn by the depositor any time. 3. Heard the learned AR who has stated that though the services were exempted, the service tax component was recovered by the appellant and therefore, as provided under Section 73A of Finance Act, 1994, the appellant has to d....