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2016 (11) TMI 835 - AT - Service TaxRefund - Business Support Services - unjust enrichment - Held that: - the Ld. Counsel has taken me to various documents such as trial balance, annual report for 2006-07 & 2007-08 and schedule thereof wherefrom it is clearly observed that the amount of service tax paid in excess has been shown as ‘receivable’ under the head of ‘Loans and Advances - In my view, this is more than sufficient to show that incidence of excess paid service tax was not passed on to any other person - Decided in favor of the assessee by way of remand.
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