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Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

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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