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2018 (1) TMI 308 - AT - Service TaxRefund of excess service tax paid - unjust enrichment - Held that: - the excess amount paid by the appellant is from the own pocket and not recovered separately from the service recipient. In that circumstances, bar of unjust enrichment is not applicable. Time limitation - Held that: - The excess amount paid by the appellant is not service tax as it is not legally payable by the appellant. In that circumstances, the excess amount paid by the appellant does not invoke provision of Section 11B of the Act - the limitation is not applicable. Appeal allowed - decided in favor of appellant.
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