MEDITECH (P) LTD. Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THE appellant filed this appeal against rejection of refund claim of Rs. 45,33,068/ - under Section 11B of the Central Excise Act, 1944 as applicable to service tax by virtue of Finance Act, 1994 on the ground of unjust enrichment.

(2.) THE relevant facts of the case in brief are that the appellants were engaged in production of TV serial / programme for various TV channels. During the period 18.6.03 to 31.3.04 the appellant wrongly paid the service tax under the category of "Video Production Agency" service. Subsequently, they filed the refund claim. The Deputy Commissioner of Central Excise rejected the refund claim on merit as well as on the ground of unjust enrichment. The Commissioner (Appeals) held that the production and selling of TV serial to TV channels were not chargeable to service tax during the material period and modified the adjudication order to that extent. However, he has rejected the refund claim on the ground of unjust enrichment.

(3.) LEARNED DR on behalf of the Revenue reiterates the findings the Commissioner (Appeals). He submits that it is revealed from the invoices that they have charged service tax from the customers. Therefore, the appellant is liable to establish that incidence of tax has not been passed to the customers. He also submits that the appellant failed to produce any evidence in the nature of books of accounts, balance sheet, etc. that the amount of tax was not recovered from the customer. He relied upon the decision of Hon'ble High Court and Tribunal.