Refund - Unjust enrichment - GTA services - tax was paid at the ...
Case Laws Service Tax
August 11, 2014
Refund - Unjust enrichment - GTA services - tax was paid at the rate of 12.36% instead of correct prevailing rate of 10.30% - service tax is a part of the freight and therefore burden of service tax has been passed on to the customer and the doctrine of unjust enrichment could be applicable - AT
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