Refund of service tax paid - rejection on the ground of failure ...

Case Laws Service Tax

February 5, 2022

Refund of service tax paid - rejection on the ground of failure to cross the bar of unjust enrichment - It is difficult to understand from where he borrowed this inference that ultimate incidence of all taxes shifts from business to the consumer and mere reflection of the same in the books of account (perhaps he meant thereby receivable) does not reflect actual shifting of incidence. No prudent man would concur to his finding that is based on erroneous understanding of simple English sentence available in the Encyclopaedia Britannica strangely he equated “most of the cost of tax” with “all taxes”. - Refund to be given - AT

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Refund of service tax paid - rejection on the ground of failure ...

Case Laws Service Tax

February 5, 2022

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