Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Refund - Unjust enrichment u/s 12B - When there is no invoice ...


Service Tax Without Invoice: Deposit Obligation and Unjust Enrichment u/s 12B Clarified.

January 25, 2013

Case Laws     Service Tax     AT

Refund - Unjust enrichment u/s 12B - When there is no invoice raised or issued for collection of an amount as Service Tax, the question of depositing the same with the Government does not arise. - AT

View Source

 


 

You may also like:

  1. Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but...

  2. Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

  3. Refund of Service Tax - principles of unjust enrichment - the amount of service tax is included in the value of service provided, if any, payable as no service tax is...

  4. Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no...

  5. Refund of Service Tax paid - unjust enrichment - any amount deposited during the pendency of adjudication or investigation is in the nature of a deposit and, therefore,...

  6. Refund of service tax deposited under mistake of law - doctrine of unjust enrichment - it is held that under the facts and circumstances as the appellant have deposited...

  7. Denial of refund of service tax - Unjust enrichment - appellant has not provided any service at all. - question of unjust enrichment does not arise - AT

  8. Pre deposit made by VODAFONE shall not be subject to the doctrine of unjust enrichment

  9. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

  10. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

  11. Refund of Service Tax - principles of unjust enrichment - As per the work orders, service tax was to be borne by the appellant and the Commissioner (Appeals) has also...

  12. 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...

  13. Refund - Unjust enrichment - GTA services - tax was paid at the rate of 12.36% instead of correct prevailing rate of 10.30% - service tax is a part of the freight and...

  14. The CESTAT examined the applicability of the doctrine of unjust enrichment u/s 11B of the Central Excise Act, 1944, for refund claims. It held that Rule 6(3) of the CCR...

  15. Excess duty paid due to issuance of credit notes to dealers and stockists after clearance of goods was rejected on grounds of incidence being passed on and lack of...

 

Quick Updates:Latest Updates