TMI BlogRefund of Service Tax Paid Under Reverse Charge Allowed; Treated as Deposit, Not Taxable per Section 265.Refund of Service Tax erroneously under Reverse Charge Mechanism - unjust enrichment - the service tax is supposed to be treated as deposit as there is no sanctioned behind it by the legislature in conformity to Section 265 of the constitution of India - refund allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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