Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1395 - HC - Service TaxRefund of service tax paid on brokerage charges collected from the Foreign Institutional Investors - Unjust enrichment - assessee had paid service tax on the amount actually received on cum tax value - export of services - Held that:- The impugned order of the Tribunal, after holding on merits that, services rendered by the Respondent to the Foreign Institutional Investors were in the nature of export of services - further, in view of the proviso (a) to Section 11B (2) of the Act, no question of unjust enrichment can arise in case of export of services - the view taken by the Tribunal cannot be found fault with - the proposed question does not give rise to any substantial question of law - appeal dismissed.
|