Refund - Unjust enrichment - If the debit notes are not acted ...

Unjust Enrichment Doctrine Inapplicable: No Service Tax Refunds Received or Recorded; Debit Notes Not Acted Upon.

March 1, 2019

Case Laws Service Tax AT

Refund - Unjust enrichment - If the debit notes are not acted upon and not recorded as receivables in the books of the appellant are not receiving any sum as service tax from the customers in any manner and hence it is to be held that service recipient has not paid the service tax element to the appellant. Therefore, doctrine of unjust enrichment is not attracted in this case.

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Refund - Unjust enrichment - If the debit notes are not acted ...

Unjust Enrichment Doctrine Inapplicable: No Service Tax Refunds Received or Recorded; Debit Notes Not Acted Upon.

March 1, 2019

Case Laws Service Tax AT

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