2007 (10) TMI 129 - HC - Service Tax

Credit had been given to the persons from whom the service tax had been collected No unjust enrichment Tribunal rejected the Appeal by the Revenue - Appeal of revenue rejected and refund sanctioned.

Summary

The High Court Bombay upheld the decision that service tax collected was credited back to the payers, leading to no unjust enrichment. The appeal by the Revenue was rejected, and the case was dismissed. (2007 (10) TMI 129 - HIGH COURT BOMBAY)