TaxTMI 
TaxTMI 
2026 (8) TMI 11
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....orce Base, Hindon, Mohan Nagar, Ghaziabad, IAAF approved synthetic athletic track surface, providing fixing of seeping system and Himachal Pradesh Public Works Department for construction and laying of synthetic athletic track in non-commercial sports facility. Except for the contract of providing and laying of IAAF approved synthetic athletic track surface, all the contracts were inclusive of all taxes, duties etc. including service tax. In the case of contract awarded for providing and laying of IAAF approved synthetic athletic track surface, the service tax is to be charged separately. The appellant raised the invoices for providing the services on the premise that the activity undertaken by the appellant are taxable and paid service tax....
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.... No. A50229 of 2014 dated 22.01.2014, Commissioner of Service Tax, Chandigarh vs. JR Transformers Pvt Ltd. vide Final Order No. A/51687 of 2014 dated 11.04.2014 and Commissioner of Central Excise, Jaipur vs. Roopa Ram Suthar, 2015 (121 New Delhi CESTAT). 5. With regard to agreement in respect to laying of IAAF approved synthetic athletic track surface wherein service tax is charged to be extra. It is his contention that although the appellant has raised invoices charging service tax separately but no service tax has been reimbursed by the service recipient. To that extent, it is his contention that he has submitted a certificate from the chartered accountant certifying the fact that appellant has not received the amount from the service ....
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....ment where contract value is inclusive of Service Tax and same has not been charged separately by the Service Provider." The fact that the contract with the customer was inclusive of all the taxes and any change in the tax amount would not make any effect on the contracted value, is not being disputed by the Revenue. If that be so, it has to be held that the tax variation, being not a part of the contracted value, would not result in ary unjust enrichment of the assessee. Accordingly, I reject the appeal filed by the Revenue." 10. Further in the case of JR Transformers Pvt Ltd (supra) wherein this Tribunal observed as under: "The refund was sought on the ground that service tax was remitted by assessee on the r....
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....rvice tax in invoices; (b) prices were inclusive of all taxes and (c) service tax was paid taking cum-tax benefit and where price is inclusive of tax, there cannot be any unjust enrichment - HELD: There was no error in order of Commissioner (Appeals) - Hence, refund was allowed [Para [ln [In favour of assesse]." 12. In view of the above cited decisions, I am of the opinion that when price of the work executed by the appellant is inclusive of the service tax and no service tax is payable by the appellant, in that circumstances bar of unjust enrichment is not applicable in the facts of the case. Therefore, I hold that the appellant has passed the bar of unjust enrichment. Consequently, the appellant is e....