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2018 (4) TMI 168 - AT - Service TaxRefund claim - unjust enrichment - the amount of refund not shown as receivables in their books of accounts - crux of the argument of the Revenue is that since the amount of service tax paid has been shown as an expenditure in their books of accounts, therefore, being a part/cost of the service, accordingly, recovered from the customers, hence the incidence of duty has been passed on to others - Held that: - even though the amount of refund was shown as expenditure in their books of accounts, it cannot be construed that the incidence of tax has not been passed on to others - appeal dismissed - decided against appellant.
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