Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 78 - AT - Service TaxRefund of service tax - unjust enrichment - case of appellant is that the Doctrine of Unjust Enrichment is not applicable in the present case because they have not passed on the incidence of service tax to the service recipient - HELD THAT:- The Commissioner (A) has observed that the original authority has verified the books of accounts and all the documents relating to building contracts and has found that the appellant has collected the service tax from their clients. In view of this categorical finding of the Commissioner (A) that incidence of service tax has been passed on to the service recipient, it can be held that the present claim is hit by Doctrine of Unjust Enrichment. Refund cannot be allowed - Appeal dismissed - decided against appellant.
|