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 1094 - AT - Service TaxRefund claim - service tax paid which was not required to be paid in view of the exemption - denial on the ground of unjust enrichment - Held that: - the judgment in Writ Petition has not been considered by the Commissioner (A) at all and as per the judgment, the appellant alleged that he has refunded the said amount to the service provider - this case needs to be remanded to the original authority to verify that the appellant has refunded the said amount to the service provider or not - appeal allowed by way of remand.
|