Order Date – 08 June 2023

Parties: M/s. Satyasai Human Resource Solutions Vs Commissioner of Service Tax-I, Pune

Facts –

• The Appellant, M/s. Satyasai Human Resource Solutions, were providing services to educational institutions. On 27.08.2013, appellant filed one application for refund of service tax 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.
• The original authority held that the appellant was not eligible for the said exemption and the refund was hit by doctrine of unjust hit by doctrine of unjust.

Issue –

• Whether the appellant is eligible for refund of service tax ?

Order –

• The Tribunal observed that there is nothing counter from Revenue either through filing cross objections or through filing synopsis by the Authorised Representative or any submissions of the Authorised Representative stating that the said ST-3 return was not accepted by Revenue.
• Therfore it was held that the said amount was paid as advance under sub-rule (1A) of Rule 6 of Service Tax Rules and therefore by applying the precedent decision of this Tribunal in the case of Accounts Hub Pvt. Ltd. decided through final order No. A/85378/2023 dated 13.03.2023, the tribunal held that the appellant was eligible for the said refund.
• Further, since the amount sought for refund was advance paid as per the said subrule, the question of unjust enrichment does not arise. Hence it was directed the original authority to issue the refund to the appellant.