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2019 (9) TMI 1395 - AT - Service TaxRefund of Service tax - rejection on the ground of unjust enrichment - Works Contract - construction services to various Departments of U.P. Government - Section 102(2) of FA - N/N. 6/2015-ST dated 01/03/2015 effective from 01/04/2015 - HELD THAT:- The provisions of Rule 102 were specifically introduced in the Finance Act for refund of the service tax so paid, which was actually paid on account of inadvertant withdrawing of exemption. The contracts with the U.P. Government were inclusive of all taxes, thus, not attracting the provisions of unjust enrichment. There are no infirmity in the impugned order - appeal dismissed - decided against Revenue.
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