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Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Refund claim - As the service was rendered to self and service ...

Case Laws     Service Tax

March 8, 2016

Refund claim - As the service was rendered to self and service tax was paid thereon, burden can only passed on to self and passing on the burden to self is not tantamount to passing it to any other person. Therefore, the appellant is not hit by the doctrine of unjust enrichment - AT

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