Refund claim - As the service was rendered to self and service ...

Appellant Entitled to Service Tax Refund as Tax Burden Not Transferred to Others; No Unjust Enrichment Involved.

March 8, 2016

Case Laws Service Tax AT

Refund claim - As the service was rendered to self and service tax was paid thereon, burden can only passed on to self and passing on the burden to self is not tantamount to passing it to any other person. Therefore, the appellant is not hit by the doctrine of unjust enrichment - AT

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Refund claim - As the service was rendered to self and service ...

Appellant Entitled to Service Tax Refund as Tax Burden Not Transferred to Others; No Unjust Enrichment Involved.

March 8, 2016

Case Laws Service Tax AT

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