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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Refund - Unjust enrichment - service tax liability has been ...


Appellant's Refund Claim Denied Due to Unjust Enrichment; Service Tax Recovered from Customers Not Refuted.

September 22, 2015

Case Laws     Service Tax     AT

Refund - Unjust enrichment - service tax liability has been discharged based upon working back from the amount which has been recovered from their customers, question of unjust enrichment arises and the appellant is not able to dislodge the presumptions and that they have recovered the amount of service tax from their customers - AT

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