Refund of service tax - unjust enrichment - merely because the ...

Case Laws Service Tax

November 13, 2019

Refund of service tax - unjust enrichment - merely because the service tax amount was shown as expenses that alone cannot establish that the incidence was passed on. However once the service tax amount is booked as expenditure then the burden to prove that the same was not passed on become heavy on the assessee.

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Refund of service tax - unjust enrichment - merely because the ...

Case Laws Service Tax

November 13, 2019

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