Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 113 - AT - Service TaxRefund claim - unjust enrichment - denial on the ground that the amount paid as service tax is based on self-assessment and filed ST 3 returns voluntarily that too before issuance of SCN shows that they accepted the liability - Held that: - Rejection of the refund merely on the ground that the appellant has voluntarily paid the tax is not legally correct - Having accepted the decision of the Commissioner (Appeals), the department cannot turnaround and does not implement the decision of the Commissioner (Appeals) - the impugned orders denying the refund in both the appeals is not justified and correct - appeal allowed - decided in favor of appellant.
|