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2020 (8) TMI 227 - AT - Service TaxRefund of Service Tax - principles of unjust enrichment - refund sought during the period 01.04.2016 to 30.09.2016 on the ground that any housing scheme of the State Government is exempted from the payment of service tax by virtue of Notification No. 09/2016-ST dated 01.03.2016 - HELD THAT:- It is not disputed that as per the agreement between the appellant and the Rajasthan Government the construction of housing complex which was on agreed price, if any, service tax is payable, the same shall be payable by the appellant which means the amount of service tax is included in the value of service provided, if any, payable as no service tax is payable by the appellant. Therefore, question of recovery of service tax does not arise. The bar of unjust enrichment is not applicable to the facts of the case, therefore, the appellant is entitled for refund - appeal allowed - decided in favor of appellant.
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