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Service Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Denial of refund claim - Unjust enrichment - service tax element ...


Refund Granted After Proving No Unjust Enrichment from Excess Service Tax Paid.

August 3, 2015

Case Laws     Service Tax     AT

Denial of refund claim - Unjust enrichment - service tax element was shown in the invoices but the same was not paid by the service recipient - Appellant discharged its onus that excess service tax paid has not been recovered from the customers - refund allowed - AT

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