2026-VIL-667-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Refund of service tax - Appellant claimed refund of service tax paid on construction of roads and interlocking/chequered tiles work for Rajasthan Housing Board on the ground that construction of all types of roads was not taxable up to 30.06.2012 - Department held the view that the services provided by the appellant was covered under the category of "Works Contract Services" – HELD - The appellant had not provided the complete set of contract/agreements with G-Schedule, Tax Payment Particulars, ST-3 Returns which were essential documents for processing refund claims. As per the terms of the contract, the amount quoted by the appellant to the service recipient (Rajasthan Housing Board) was inclusive of service tax, and the Rajasthan Housing Board had deducted 50% of the tax from the payments made to the appellant. The remaining 50% of the tax liability was paid by the appellant. Since the appellant had passed on the burden of the service tax to the service recipient, the principle of unjust enrichment would apply. As the appellant has not been able to establish that the incidence has not been passed on to RHB, the impugned order was correct in holding that the refund, even if admissible is hit by unjust enrichment - The nature of work involved the use of material and services for the completion of the work in respect of moveable or immoveable property, and the same was appropriately covered under the definition of "Works Contract" as defined under Section 65B(54) of the Finance Act 1994. Consequently, the appellant had correctly paid the service tax during the relevant period and was not eligible for a refund – Further, the refund proceedings cannot be used to modify the assessment orders that have attained finality. Since the appellant had not assailed the self-assessments, and as per the assessments, the appellant was not entitled to any refund - The impugned order is upheld and the appeal is dismissed
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