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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund - unjust enrichment - The mere fact that the service tax ...


Court Approves Refund for Unjust Enrichment on Service Tax Despite Billing Inclusion, Upholds Client's Claim.

March 23, 2017

Case Laws     Service Tax     AT

Refund - unjust enrichment - The mere fact that the service tax amount have not been in the clients ledger account, and that the service tax amount paid has been accounted as an expenses in profit and loss account cannot override the factual position that whatever billing has been made is inclusive of service tax which is not shown separately - refund allowed - AT

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