Service tax refund related case laws

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amol (Querist)
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13 March 2015 Company is registered under reverse charge mechanism as service provider(Sponsorship service). Here the company is providing sponsorship service to body corporate. As per law, the company is not liable to pay service tax on such sponsorship fees received but the receiving entity is body corporate then service tax liability is borne by that service receiving entity. But, our Company have wrongly paid its service tax liability on its collection.
Here actually the service receiving company has already paid service tax under business auxiliary category. Since we have also paid tax on above transaction. Thus double service tax is paid to government authorities
Now we are claiming for refund for the amount already paid by us.

Thus i wanted to know the case laws supporting the above situation i.e. for service tax paid by both parties, service provider as well as receiver, and refund claiming for double service tax paid with service tax authority.
kindly share your professional advice along with necessary case law.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 March 2015 You can claim refund see the link for refund procedure.
https://www.charteredclub.com/service-tax-refund/

amol

amol (Querist)
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14 March 2015 Sir, I have already made an online application with service tax department while verifying the documents i have been asked to furnish the necessary case law for wrongly service tax paid and claiming refund.

As we are service receiver not liable to pay service tax but made payment with government authority.

Kindly suggest the necessary case law for the above situation.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 March 2015 See whether it will help you.
Legally a statutory liability cannot be shifted to another by mutual private agreement.Mutual private agreement has no validity in law.However,in Vantage Security V.CCE(2007)7 STT300(CESTAT SMB),service tax was paid by service receiver,though it was was payable by service provider.It was held that the payment is invalid and demand of service tax from service provider is valid. so you have to pay tax.you may collect the tax amount from service receiver as per your agrrement and pay the said amount to the govt. under your own registration.

See the link where case laws given for seeking refund for erroneously paid service tax.
https://www.caclubindia.com/articles/service-tax-adjustment-and-refund-22236.asp#.VQPYLHyUeZ0

amol

amol (Querist)
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14 March 2015 Thankyou Sir for your valueable advice.
The case laws suggested were really helpful.
Now my query is absolutely solved.

Regards,
Amol Katkar

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