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2019 (6) TMI 634 - AT - Service TaxRefund of service tax paid - Manpower Supply Services - period from 2003 to 2008 - unjust enrichment - HELD THAT:- Admittedly, as apparent from record, no document was produced before the adjudicating authority and Commissioner (appeals) to justify non-applicability of doctrine of unjust enrichment to the appellant but submission of CA Certificate and Balance Sheet of company during hearing of the appeal, which is not objected by the Respondent Department, the same can be taken as additional evidence as per rule 23 to CESTATE procedure Rules 1982 - Cursory reading of the documentary evidence would reveal that incidence of tax has not been passed on by the Appellant to any other person. Refund allowed - appeal allowed - decided in favor of appellant.
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