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Service Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Refund - unjust enrichment - When the appellant himself has ...

Service Tax

November 5, 2016

Refund - unjust enrichment - When the appellant himself has calculated the tax liability from the amount received from ONGC by working backwards, it cannot be now said that they have not collected the amount of service tax from ONGC; especially when there is no dispute that they have received in full the contracted amount. - AT

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