Claim of refund of service tax amount which was not required to ...
Court Rules Accounting Constraints Insufficient to Prove Service Tax Passed On; Refund Sought by Appellant Approved.
June 21, 2016
Case Laws Service Tax AT
Claim of refund of service tax amount which was not required to be paid by appellant as per law - Unjust enrichment - claim of expenditure in the profit and loss account - The constraints faced in accounting cannot be a ground to assume that the duty has been passed on to another - AT
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