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2017 (9) TMI 933

Refund claim - rejection on the ground of unjust enrichment - Held that: - agreement between the appellant and the MP government is for providing mobile medical van and as per the agreement price was cum service tax price. As no service tax is payable by the appellant, therefore, question of recovery of service tax from MP Government does not arise - the bar of unjust enrichment is not applicable .....

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s districts. As the said service relate to various medical advices, creating awareness of family planning and distribution of medicines, preventive cure etc. thorough Mobile Health van service etc, the agreement between the appellant and Madhya Pradesh government there was fixed price and if any service tax is payable, that shall be borne by the appellant. On the premise that activity of providing .....

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enrichment is applicable. 5. Heard AR and perused the record. 6. On perusal of the record, I find that agreement between the appellant and the MP government is for providing mobile medical van and as per the agreement price was cum service tax price. As no service tax is payable by the appellant, therefore, question of recovery of service tax from MP Government does not arise. In the circumstances .....

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