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2019 (8) TMI 635 - HC - Service TaxRefund of Service Tax - service tax deposited by the petitioner for the period 2007-16 - time limitation - Unjust enrichment - burden has been shifted by the petitioner on the customers i.e the service recipient or not - HELD THAT:- The fact remains that the service tax for the period in question was deposited by the petitioner but after realizing it from its customers. This fact is not disputed. It is also not in dispute that no refund application was filed by these customers. There is no infirmity in the opinion recorded by the statutory authority to hold that if the burden of the service tax has been shifted on the customers - petition disposed off.
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