Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (4) TMI 128 - AT - Service TaxRefund – service tax paid under protest – provisions of unjust enrichment - Commissioner (Appeals) held that the respondent had borne the burden of Service Tax paid under protest and had not realized the same from its clients, for which they need not face the test of unjust enrichment – Held that - Service Tax was paid under the category of ‘maintenance and repair’ during the period under refund. That Authority examined the matter in length but without considering the plea of the appellant that the cleaning activity was specifically brought to the ambit of law with effect from 16-6-2005, decided the matter against the appellant and also held that the refund that arises to the appellant has to meet the test of unjust enrichment. We appreciate that the cleaning activity has been brought to the ambit of tax from 16-6-2005 specifically – matter remanded for fresh adjudication.
|