Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 620 - CESTAT MUMBAIDenial of refund claim - unjust enrichment - Tour Operator Services - Held that:- Appellant's argument regarding non-consideration of various facts by both the lower authorities will not carry the case any further, as rightly pointed out by the learned departmental representative that in the case of Hardesh Ores Pvt. Ltd. (2015 (9) TMI 993 - CESTAT MUMBAI), this bench has held once service tax liability is worked back and discharged, it would be that amount of tax is being recovered by the appellant and principles of unjust enrichment gets attracted (I was one of the member of the said bench). According I hold that question of unjust enrichment is not satisfactorily explained by the appellant and it has to be held that they have passed on the incidence of tax liability. - Decided against Assessee.
|