Refund of Service Tax - Club or Association Service - principles ...

Tax Refund Denied: Appellant's Service Tax Claim Rejected Due to Unjust Enrichment Principles in Club or Association Service Case.

September 12, 2020

Case Laws Service Tax AT

Refund of Service Tax - Club or Association Service - principles of Unjust Enrichment - The fact that the appellant has passed on the tax element to its service recipient, the refund of which is not made as on date, coupled with the appellant’s claim for refund of “tax” clearly attracts the principles of unjust enrichment and hence cannot be entertained. - AT

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Refund of Service Tax - Club or Association Service - principles ...

Tax Refund Denied: Appellant's Service Tax Claim Rejected Due to Unjust Enrichment Principles in Club or Association Service Case.

September 12, 2020

Case Laws Service Tax AT

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