Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 959 - AT - Service TaxRefund claim - unjust enrichment - Held that: - the impugned order has been passed on the basis of assumption and presumption; however, appellant is ready to produce the Chartered Accountant certificate to the effect that incidence of duty has not been passed on to the service provider or to anyone else and he has borne the element of service tax himself - these cases needs to be remanded back to the original authority with a direction that the appellant will produce the Chartered Accountant Certificate to rule out the unjust enrichment - appeal allowed by way of remand.
|