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2012 (11) TMI 924 - HC - Service TaxRefund - unjust enrichment - service tax wrongly paid under the category of Business Auxiliary Service - contract entered between the appellants and M/s. Alcock Ashdown specifically stipulates that the price is inclusive of all the taxes, levies, etc. - Held that:- Once the M/s. Alcock Ashdown (Gujarat) themselves issued certificate that the amount of service tax was not received by the respondent from their customers then there was no question of undue enrichment by the respondent taking the view that the refund was liable to be paid to the present respondents as service tax was not passed on to the buyers/customers - in favour of the assessee
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