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2023 (2) TMI 11 - AT - Service TaxRefund claim - Principles of unjust enrichment - whether the amount of refund has been rightly credited to Consumer Welfare Fund on the ground of unjust enrichment? - period October 2013 to March 2016 - HELD THAT:- Admittedly, appellant have not charged service tax under dispute in their invoices. Further, admittedly these amounts were paid under protest at the investigation stage and thereafter, the show cause notice was issued. In these circumstances, it is held that only by way of bit in profit and loss account, it does not amount to passing of the burden to a third person or the customer indirectly. An assessee is always at liberty to right back the expenditure debited in profit and loss account by way of adjustment in their capital account. - Refund allowed. Non-appearance of counsel / Chartered accountant in proper dress before the tribunal - Cost of Rs. 2000/- imposed.
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