IN HOUSE PRODUCTIONS LTD. Vs. COMMISSIONER OF SERVICE TAX, MUMBAI
HIGH COURT OF BOMBAY
In House Productions Ltd.
Commissioner Of Service Tax, Mumbai
Click here to view full judgement.
S.V. Gangapurwala, J. -
(1.) The appellant assails the order passed by the Tribunal dismissing the appeal.
(2.) The refund claimed of Rs. 14,97,334/- is made on 6th July, 2014 in respect of Service Tax paid during the period between October, 2001 to February, 2003. Another refund of Rs. 5,31,607/- is made for the period between June, 2003 and February, 2004. Both these claims are rejected. Claim of Rs. 14,97,334/- is rejected on the count of limitation, whereas the another claim is rejected on the count of unjust enrichment.
(3.) The learned counsel for the appellant strenuously contends that the rejection of the claim on the ground of limitation is totally unjustifiable. The appellant had paid the Service Tax under mistaken belief that the Service Tax is payable. Subsequently, in view of the Service Tax Circular dated 23rd March, 2004, issued by the Deputy Secretary to the Government of India, it became clear that the appellant is not liable to pay the Service Tax and immediately in July, 2004 filed application for refund. From the date of knowledge of the fact that Service Tax is not payable, the claim is well within limitation. The learned counsel submits that rejection of another claim of Rs. 5,31,607/- on the ground of unjust enrichment is also erroneous. No reasons are given while rejecting the said claim. Only relying upon the agreement wherein it is stated that the said consideration is inclusive of all taxes and duties is improper. The taxes as suggested is the taxes as payable. The appellant has not passed on this burden of payment of Service Tax to M/s. Zee Telefilms Limited i.e. party of the First Part in the said agreement. There is no evidence to that effect also.;
Copyright © Regent Computronics Pvt.Ltd.