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Service Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Refund of service tax deposited - unjust enrichment - services ...

Case Laws     Service Tax

March 14, 2022

Refund of service tax deposited - unjust enrichment - services of advertisements of the advertisers and broadcasting or telecasting them -The appellant is directed to return the amount collected by it, under the garb of its liability to pay service tax when actually it was not liable, to all those customers from whom it was collected that too within a period of two months - the order under challenge confirming the demand with interest and imposing penalty upon appellant is hereby set aside - AT

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