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2010 (8) TMI 222 - AT - Service TaxRefund - Service tax paid at the time of raising debit notes - later on debit notes were cancelled - refund was filed but rejected on the ground of unjust enrichment - Held that: - transfers entries between Bank of Tokyo, New Delhi and Bank of Tokyo, Japan stand reversed though the entries relating to the services stand reversed later on. It is not the case of the Department that the New Delhi Branch of Bank of Tokyo rendered services to Suzuki Motor Corporation, Japan and received payment for the same from Suzuki Motor Corporation, Japan - there was to be an export of services by Bank of Tokyo, New Delhi Branch then, the service tax paid is refundable without reference to unjust enrichment - Appeal is allowed
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