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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Refund claim - excess duty paid on 100% of the freight charges ...


Refund Claim for Excess Duty on Freight Charges Filed; Unjust Enrichment Not Applicable Due to Reverse Charge Mechanism Payment.

June 7, 2017

Case Laws     Service Tax     AT

Refund claim - excess duty paid on 100% of the freight charges without availing the benefit of abatement of 75% of freight - the bar of unjust enrichment is not applicable because the appellant has paid the service tax under reverse charge - AT

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