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Service Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Refund claim for tax deposited erroneously - agreement ...


Refund Claim Denied Due to Unjust Enrichment Doctrine; Tax Already Passed to Another Party in Inclusive Agreement.

August 20, 2015

Case Laws     Service Tax     AT

Refund claim for tax deposited erroneously - agreement stipulates the value inclusive of taxes. The invoices issued also indicate that amount collected is inclusive of service tax - claim is hit by the Doctrine of unjust enrichment - AT

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