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2011 (7) TMI 886 - AT - Service TaxDemand - Business Auxiliary Service - Circular No. 66/15/2003-ST dated 5.11.2003 - It is the argument of the Respondent that it had borne the incidence from the total amount paid by Asset Management companies and, therefore, there was no question of passing on the incidence of Service Tax - the assessee applied for refund and the issue of unjust enrichment was to be decided - Held that: this matter is no longer res integra and the Respondent is eligible for the refund claim and, therefore, we order that the refund amount should be paid to the Respondent forthwith - Appeal is rejected
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