2006 (8) TMI 44 - AT - Service Tax

Service Tax Unjust enrichment Appellant received entire amount of commission without deduction of service tax element by depositing the service tax with the Govt., appellant was only paying the amount which had been collected as service tax Refund of such passed service tax element comes within the bar of unjust enrichment

Summary

The Appellate Tribunal in New Delhi ruled that the appellant's claim for a refund of service tax paid to M/s Haldia Petrochemicals Limited was rejected due to unjust enrichment. The appellant had received the full commission without any deduction for service tax, thus passing on the tax element. The tribunal concluded that the refund request fell under unjust enrichment and dismissed the appeal.